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All Journal Jurnal Bisnis dan Manajemen JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Akuntansi dan Pajak JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Khadimul Ummah Journal of Social Dedication Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Empowerment: Jurnal Pengabdian Masyarakat Journal of International Conference Proceedings Proceeding International Pelita Bangsa
Fahmi, Muhammad
Universitas Muhammadiyah Sumatera Utara
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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.
Co-Authors Afrizar Pane Agung Permana Dedek Kurniawan Gultom Fenny Sanika Hanifa Jasin Jufrizen Liya Depriana Maharani Citra Kencana Maya Sari Muhammad Andi Prayogi Muhammad Arif Muhammad Irfan Nasution Muhammad Irsan Muhammad Ras Muis Muhammad Taufik Lesmana Nadia Ika Purnama Novien Rialdy Qahfi Romula Siregar Raihanah Daulay Resti Novianti Salman Farisi Siti Mujiatun Syahnita Syahnita Windy Winata