Article Per Year (5 Year)
p-Index From 2021 - 2026
3.457
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Manajemen JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Khadimul Ummah Journal of Social Dedication Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Majalah Ilmiah Warta Dharmawangsa Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Empowerment: Jurnal Pengabdian Masyarakat Journal of International Conference Proceedings Worksheet : Jurnal Akuntansi Indonesian Journal of Sustainability Accounting and Management Proceeding International Pelita Bangsa Optimal: Jurnal Ekonomi dan Manajemen
Muhammad Fahmi
Universitas Muhammadiyah Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Veterinary Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
The Effect of Advertising and Physical Evidence on Consumer Decisions in Using the Trans Metro Deli Bus in Medan City Muhammad Fahmi; Liya Depriana
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1696

Abstract

The purpose of this study was to determine and analyze the effect of advertising and physical evidence on consumer decisions in using the Trans Metro Deli Bus in Medan City. The research method used in this research is using quantitative methods. The population in this study were the consumers of the Trans Metro Deli Bus in Medan City, while the research sample was 100 consumers who were selected by accidental sampling along the 5 routes traversed by the Deli Bus. The data collection technique in this study used the Questionnaire (Questionnaire) technique. The data analysis technique in this study uses Multiple Linear Regression, Classical Assumption Test, t-test and F-test, and the Coefficient of Determination. Management of data in this study using the SPSS 21 software program. Partially it is known that advertising has a significant influence on consumer decisions. Partially it is known that Physical Evidence has a significant influence on Consumer Decisions. Meanwhile, it is simultaneously known that advertising and physical evidence have a significant influence on consumer decisions to use the Trans Metro Deli Bus in Medan City.Keywords: Advertising, Physical Evidence, Consumer Decision
THE IMPACT OF COMPANY SIZE, SALES GROWTH, AND A NON-DEBT TAX SHIELD ON MANUFACTURING COMPANIES' CAPITAL STRUCTURE ON THE INDONESIA STOCK EXCHANGE Novien Rialdy; Muhammad Fahmi
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : Universitas Putera Batam

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

Abstract

This study aims to determine whether 43 food and beverage companies listed on the Indonesia Stock Exchange's Capital Structure (DER) is affected by Company Size, Sales Growth, and Non Debt Tax Shield simultaneously or partially. Seven food and beverage companies that meet the criteria for sampling for this study are included in the study's samples.Company Size, Sales Growth, and Non Debt Tax Shield are the independent variables in this study, while Capital Structure (DER) is the dependent variable.This study uses secondary data, or information that is already available in the form of financial statements that are listed on the Indonesia Stock Exchange, as the method of data collection.With a significance level of 5%, the Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing, and Coefficient of Determination are utilized in this study's data analysis method. This study demonstrates that Sales Growth partially influences Capital Structure (DER), Company Size partially influences Capital Structure (DER), and Non Debt Tax Shield partially influences Capital Structure (DER).What's more, at the same time expressed that Organization Size, Deals Development and Non Obligation Assessment Safeguard influence the Capital Construction of Assembling Organizations on the Indonesia Stock Trade.
Market Orientation Small Medium Enterprise: A Bibliometric Analysis of Publications between 1994 and 2023 Using VOSviewer Software Muhammad Fahmi; Muhammad Andi Prayogi; Muhammad Taufik Lesmana; Maharani Citra Kencana; Syahnita Syahnita
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/pipb.v1i01.3113

Abstract

This paper aims To analyze the most prolific and influential articles involved in market orientation research (MO) between 1994 to 2023. This Research paper uses bibliometric analysis techniques, quotations, and cocitations with Vosviewer software for investigated 766 publications in MO from 1994 to 2023 and uses the scopus.com database to visualize relevant articles and their results. Results of the analysis bibliometrics describe evolution research and interests scientific in market orientation over time. Study This gives more understanding _ of the focus of different studies and highlights contributor Main and Network collaboration in it. Second, literature about continued market orientation is growing and diversifying, focusing on understanding concepts and applications in the contemporary business world. While the novelty obtained from the study, This use approach bibliometric with VOSviewer and Scopus.com to analyze development literature about market orientation provides a holistic and in-depth view of relevant literature and provides a base for development understanding and application draft market orientation.
ASIMETRI INFORMASI; UNDERWRITER DAN EARNING MANAGEMENT HUBUNGANNYA TERHADAP INITIAL RETURN (STUDI EMPIRIS PADA IPO DI INDONESIA) Muhammad Fahmi; Muhammad Irsan
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6537

Abstract

The purpose of this study is to examine whether the underwriter creates information asymmetry in order to determine the balance of initial returns, and whether there are indications of earning management practices in the implementation of the IPO. This study is a deductive quantitative study, with 175 IPO companies on the IDX for the 2016-2022 period as the sample. This study used path analysis techniques by testing the hypothesis with the Sobel formulation. This study found empirical evidence that underwriters performed information asymmetry in order to determine the balance of positive initial returns. However, there is no empirical evidence that managers performed earning management through discretionary accruals in order to determine the balance of positive initial returns on the implementation of the IPO.
Pengaruh Motivasi, Efikasi Diri, Kompetensi Dan Kecerdasan Emosional Terhadap Kinerja Auditor (Studi Kasus Pada Kap Wilayah Kota Medan) Windy Winata; Afrizar Pane; Muhammad Fahmi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7276

Abstract

Kinerja auditor di Kantor Akuntan Publik (KAP) memainkan peran yang sangat penting dalam memengaruhi keberhasilan serta keandalan laporan keuangan sekaligus menjaga reputasi perusahaan. Faktor-faktor seperti motivasi, efikasi diri, kompetensi, dan kecerdasan emosional memiliki pengaruh signifikan terhadap kualitas kinerja auditor. Motivasi yang tinggi dapat mendorong auditor untuk bekerja lebih keras dan mencapai target yang telah ditentukan, sehingga meningkatkan kualitas hasil kerja mereka. Penelitian ini dilakukan dengan menggunakan populasi seluruh auditor yang bekerja di KAP di kota Medan, meskipun jumlah pasti dari populasi tersebut tidak diketahui. Oleh karena itu, untuk menentukan ukuran sampel, digunakan rumus Lemeshow yang dirancang untuk menghitung jumlah sampel pada populasi yang tidak diketahui secara pasti. Teknik pengambilan sampel yang digunakan adalah accidental sampling, di mana responden dipilih secara acak hingga mencapai total 96 sampel penelitian. Hasil penelitian menunjukkan bahwa motivasi secara parsial memiliki pengaruh signifikan terhadap kinerja auditor. Hal yang sama juga berlaku untuk efikasi diri, kompetensi, dan kecerdasan emosional, yang masing-masing menunjukkan pengaruh signifikan secara parsial terhadap kinerja auditor. Secara keseluruhan, motivasi, efikasidiri, kompetensi, dan kecerdasan emosional secara simultan memberikan pengaruh positif dan signifikan terhadap kinerja auditor.
Marketing Performance: Unpacking Market Orientation Mediated Innovation Capability and Sustainable Competitive Advantage of Small and Medium Enterprises Food Muhammad Fahmi; Muhammad Andi Prayogi; Muhammad Taufik Lesmana; Maharani Citra Kencana; Syahita Syahita
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.960

Abstract

This research examines how market orientation influences marketing performance by mediating innovation capability and Sustainability Competitive Advantage. This research uses a quantitative approach to collect data and analyze the relationships between variables. The research sample consisted of 348 food-producing SME business actors in North Sumatra. Data analysis in this research uses Structural Equation Modeling (SEM) with the Partial Least Squares (PLS-SEM) method. The research results show that there is a direct influence of Innovation capability and sustainable Competitive Advantage on marketing performance. There is an influence of Market Orientation on Innovation Capability and Sustainable Competitive Advantage, but there is no influence of Market Orientation on Marketing performance. Then, innovation capability and sustainable competitive advantage have a mediating role in market orientation and marketing performance. This research provides a new contribution to understanding the factors that influence the marketing performance of SMEs. Combining market orientation, innovation capability and sustainable competitive advantage as mediation is an approach that has yet to be widely explored in previous literature. Practical implications for SME owners, business organizations, and government policies: Improving market orientation, innovation capabilities, and sustainability can help SMEs improve marketing performance, contributing to sustainable economic growth.
Pengaruh Gaya Hidup, Literasi Keuangan, Serta Pinjaman Online Terhadap Pengelolaan Keuangan Mahasiswa Di Kota Medan Kisanthini Arcana; Faisal Akbar; Winda Septiani Barasa; Muhammad Fahmi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i5.8446

Abstract

Teknologi yang makin maju di sektor industri keuangan memberi tawaran manfaat yang signifikan kepada mahasiswa misalnya adanya pinjaman online. Hal ini memudahkan mahasiswa dalam memenuhi kebutuhan dan keinginan. Tujuan penelitian ini yaitu, guna menyelidiki bagaimana cara mahasiswa mengelola keuangan dan apa pengaruh pinjaman online terhadap gaya hidup mahasiswa. Penelitian ini menggunakan metode kuantitatif dengan 90 responden. Data yang dipergunakan didapat lewat kuesioner digital yaitu Gform. Metode analisis datanya mempergunakan aplikasi SPSS 20. Temuan penelitian mengindikasikan, gaya hidup, literasi keuangan memengaruhi positif terhadap pengelolaan keuangan dan pinjaman online memengaruhi negatif terhadap pengelolaan keuangan.
PENGARUH PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT, SUPERVISI SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA MEDAN Anisa Putri Salsabila; Muhammad Fahmi; Facrul Rozi; Riva Ubar Harahap
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.9078

Abstract

This study aims to examine and analyze the influence of auditor experience on audit quality and the role of supervision as a moderating variable in Public Accounting Firms (KAP) in Medan. This is a quantitative study using an associative approach. The population in this study was all auditors working in Public Accounting Firms (KAP) in Medan, with a sample size of 83 auditors. The data collection method used a survey method by distributing questionnaires to respondents. The data analysis technique employed a quantitative approach using statistical analysis using the Automated Model Analysis (AU), Inner Model Analysis (IN), Hypothesis Testing, and Moderated Regression Analysis (MRA). Data processing in this study used SemPLS (Partial Least Squares) software. The results of the study indicate that auditor experience has a positive and significant effect on audit quality. This indicates that auditors with more work experience have a better ability to detect material misstatements and apply audit procedures appropriately. Furthermore, the results of the moderating variable test indicate that supervision does not moderate the effect of auditor experience on audit quality.
PENGARUH GAYA HIDUP, BRAND DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PAKAIAN BEKAS DI KOTA MEDAN Muhammad Fahmi; Rindiani Panjaitan
Jurnal Warta Dharmawangsa Vol 20, No 3 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v20i3.9262

Abstract

Tujuan  Penelitian ini bertujuan untuk mengetahui pengaruh gaya hidup, brand dan harga  terhadap keputusan pembelian pakaian bekas di Kota Medan. Adapun metode penelitian menggunakan pendekatan kuantitatif. Teknik analisa data menggunakan regresi linier berganda, Uji Asumsi Klasik, Uji t dan Uji F serta Koefisien Determinan. Populasi yang  digunakan dalam  penelitian adalah seluruh pasar yang menjual pakaian bekas di Kota Medan dengan mengambil sampel  di 3 lokasi pasar yakni Pasar Central, Pasar Halat dan Pasar Melati-Tanjung Selamat. Jumlah sampel sebanyak 100 orang yang merupakan warga kota Medan.  Hasil penelitian menunjukkan bahwa Gaya Hidup secara parsial tidak berpengaruh signifikan terhadap Keputusan Pembelian. Brand secara parsial berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Harga secara parsial berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Secara simultan, Gaya Hidup, Brand dan Harga berpengaruh signifikan terhadap Keputusan Pembelian. Dari beberapa variabel yang diteliti, Harga menjadi faktor paling dominan yang mempengaruhi keputusan pembelian.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021-2023) Amelia Putri; Aulia Azmi; Birgita S Togatorop; Afrizar Pane; Muhammad Fahmi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/55c79f98

Abstract

Penelitian ini ditujukan dalam rangka menganalisis pengaruh ukuran perusahaan, profitabilitas, opini audit, dan umur perusahaan terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia. Audit delay ialah rentang waktu antara tanggal akhir tahun buku dan tanggal diselesaikannya laporan audit, yang dapat memengaruhi relevansi informasi keuangan untuk seluruh pihak yang berkepntingan. Penelitian ini mempergunakan metode kuantitatif melalui data sekunder yang diperoleh dari laporan keuangan tahunan. Sampel ditentukan mempergunakan teknik purposive sampling dan penganalisisannya mempergunakan regresi linear berganda. Variabel independen yang diuji ialah ukuran perusahaan, profitabilitas, opini audit, dan umur perusahaan, sementara variabel dependen ialah audit delay. Hasil penelitian mengindikasikan, secara parsial hanya opini audit yang memengaruhi signifikan terhadap audit delay, sementara ukuran perusahaan, profitabilitas, dan umur perusahaan tak memengaruhi signifikan. Temuan ini menandakan, jenis opini audit yang didapat perusahaan dapat memperpanjang proses audit, sementara faktor-faktor internal perusahaan lainnya tidak secara langsung memengaruhi lamanya waktu penyelesaian audit. Penelitian ini harapannya bisa berkontribusi untuk auditor, manajemen perusahaan, dan investor pada pemahaman terkait faktor-faktor yang berefek pada ketepatan waktu pelaporan keuangan.
Co-Authors Afrizar Pane Agung Permana Amelia Putri Anisa Putri Salsabila Aulia Azmi Birgita S Togatorop Dedek Kurniawan Gultom Facrul Rozi Faisal Akbar Fenny Sanika Hanifa Jasin Jufrizen Kisanthini Arcana Liya Depriana Maharani Citra Kencana Maharani Citra Kencana Maya Sari Muhammad Andi Prayogi Muhammad Andi Prayogi Muhammad Arif Muhammad Irfan Nasution Muhammad Irsan Muhammad Ras Muis Muhammad Taufik Lesmana Muhammad Taufik Lesmana Nadia Ika Purnama Novien Rialdy Qahfi Romula Siregar Raihanah Daulay Resti Novianti Rindiani Panjaitan Riva Ubar Harahap Salman Farisi Siti Mujiatun Syahita Syahita Syahnita Syahnita Winda Septiani Barasa Windy Winata