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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Studia Economica: Jurnal Ekonomi Islam Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi International Conference of ASEAN Prespective and Policy (ICAP) Enrichment : Journal of Management Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies Balance : Jurnal Akuntansi dan Manajemen Jurnal SALMAN : Sosial dan Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal Of Economics Social And Technology Mumtaz : Jurnal Ekonomi dan Bisnis Islam International Journal of Accounting & Finance in Asia Pasific Digital Business Tren Bisnis Masa Depan International Journal of Economic, Technology and Social Sciences (Injects) Fundamental and Applied Management Journal
Ammy, Baihaqi
Faculty Of Economics And Business, Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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DETERMINANT MODEL OF COMPANY VALUE WITH PROFITABILITY AS A MEDIATION VARIABLE Parlindungan Sipahutar, Roni; Firza Alpi, M.; Ammy, Baihaqi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.802 KB) | DOI: 10.54443/ijebas.v1i2.65

Abstract

This study aims in general to produce a determinant model of firm value with profitability as a mediating variable. The population in this study were all general pharmaceutical sector companies listed on the Indonesia Stock Exchange in 2013-2018. Sampling in this study used a census technique, which was to place the entire population into an observation sample. The sampling method used is purposive sampling with a total sample of 6 Pharmaceutical Companies Listed on the Indonesia Stock Exchange and data from 2013 – 2018. Data collection is carried out on the Indonesia Stock Exchange (IDX) with the website www.idx.co. en. Data analysis techniques in this study are descriptive statistics, multiple regression analysis and path analysis to test the mediating variables. The results of the study show that liquidity has a negative and significant effect on firm value. Meanwhile, profitability has no significant effect on firm value. The liquidity has a positive and significant effect on firm value with profitability as an intervention variable.
DETERMINANT MODEL OF CORPORATE DISCLOSURE SOCIAL RESPONSIBILITY Sanjaya, Surya; Ammy, Baihaqi; Parlindungan, Ronni
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.72

Abstract

This research aims to find out the Effect of Company Size, Board of Commissioners Size, and Profitability on Corporate Social Responsibility Listed on the Indonesia Stock Exchange for the Period 2014-2018. This research approach uses an associative research approach. The method of data collection is done by means of data documentation sourced from the annual report of the Indonesia Stock Exchange. Based on the collection of samples conducted using the check list according to criteria, obtained the number of research samples as many as 6 companies from 15 populations. Research samples during the period 2014-2018 and data analysis techniques in this study are descriptive statistics, classical assumption tests that include normality tests, multicollinearity tests, and heteroskedity tests, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results showed that the Size of the Company had a positive but insignificant effect on Corporate Social Responsibility Disclosure, the Size of the Board of Commissioners had a positive but insignificant effect on the disclosure of Corporate Social Responsibility, and Profitability had a positive but insignificant effect on the disclosure of Corporate Social Responsibility on Automotive companies listed on the Indonesia Stock Exchange for the period 2014-2018.
DETERMINANT MODEL OF DISTRICT/CITY GOVERNMENT FINANCIAL PERFORMANCE IN SUMATERA UTARA PROVINCE Alpi, M. Firza; Ammy, Baihaqi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.73

Abstract

The results showed that Capital Expenditure had no partial effect on Financial Performance, Size of Local Government partially affected Financial Performance, and the Remaining Budget Financing partially affected Financial Performance. Partially, Capital Expenditure, Size of Local Government, and Remaining Budget Financing together have an effect on the Financial Performance of district/city governments in North Sumatra Province. The R-Square value is 0.815 or 81.5%. This shows that the variables of Capital Expenditure, Size of Local Government, and Remaining Budget Financing are able to explain the Financial Performance variable of 81.5%. While the remaining 18.5% is explained by other variables outside the study.
Pengaruh Total Asset Turn Over dan Debt to Asset Ratio Terhadap Return on Asset Pada Perusahaan Perhotelan, Restoran Dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Batubara, Hade Chandra; Ammy, Baihaqi
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5442

Abstract

This study aims to determine and analyze the effect of Total Asset Turnover (TATO) and Debt to Asset Ratio (DAR) partially and simultaneously on Return on Assets (ROA) in the Hotel, Restaurant, and Tourism sub-sector companies listed on the Indonesia Stock Exchange. The population used in this study is 10 companies in the Hotel, Restaurant, and Tourism industry listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017. From the above population, the author only decided on 9 companies as research samples. The data analysis techniques used are multiple linear regression, classical assumption test, t-test, F-test, and coefficient of determination. Partially, the Total Asset Turnover (TATO) variable shows a significant effect on Return on Assets (ROA) in the Hotel, Restaurant, and Tourism sub-sector companies listed on the Indonesia Stock Exchange. Partially, the Debt to Asset Ratio (DAR) variable shows a significant influence on Return on Assets (ROA) in the Hotel, Restaurant and Tourism sub-sector companies listed on the Indonesia Stock Exchange. Simultaneously, the Total Asset Turnover (TATO) and to Asset Ratio (DAR) variables show a significant influence on Return on Assets (ROA) in the Hotel, Restaurant and Tourism sub-sector companies listed on the Indonesia Stock Exchange. It is better to allocate debt as a source of funding for additional promotional costs and increased productivity which has an impact on the company's sales level. In order for the company's goals to be achieved, the company should be wiser in making funding decisions to use company debt. In order for the company to increase profitability, the company should manage net profit with the amount of capital and assets well so that the company is in a profitable state and condition.
Optimalisasi Digital Branding dan Crowdfunding Syariah Pesantren MANUFA berbasis Website Ammy, Baihaqi; Syahra, Yohanni; Maisyarah Ammy, Putri
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 6 No. 3 (2025): Oktober
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v6i3.1388

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keberdayaan Pesantren Madinatuddiniyah Nurul Musthofa (MANUFA) melalui penerapan teknologi digital pada dua aspek utama: transparansi pendanaan dan pengelolaan media sosial. Dengan menerapkan sistem crowdfunding syariah dan pendaftaran santri online, pesantren ini berhasil meningkatkan transparansi keuangan dan mempermudah proses administrasi bagi calon santri. Selain itu, melalui pelatihan digital marketing dan pengelolaan media sosial, pengurus pesantren meningkatkan keterampilan dalam mempromosikan program-program pesantren secara efektif. Hasil pengabdian ini menunjukkan peningkatan yang signifikan pada kedua aspek tersebut, dengan pendanaan pesantren yang lebih terstruktur dan media sosial yang lebih aktif dan efektif. Penerapan teknologi ini tidak hanya meningkatkan efisiensi operasional pesantren, tetapi juga memperluas jangkauan informasi kepada masyarakat dan calon donatur, sehingga mendukung keberlanjutan pesantren dalam jangka panjang.
Implementasi Digital Marketing untuk Meningkatkan Visibilitas SMP Muhammadiyah 50 Amrullah, Amrullah; Ammy, Baihaqi; Efendy Nasution, Asrizal
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 6 No. 3 (2025): Oktober
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v6i3.1472

Abstract

SMP Muhammadiyah 50 Medan Sunggal menghadapi tantangan penurunan pendaftaran siswa baru dan keterbatasan dana untuk pengembangan fasilitas. Untuk mengatasi hal ini, program pengabdian ini mengimplementasikan strategi digital marketing dan mengembangkan website yang terintegrasi dengan sistem crowdfunding. Website ini berfungsi sebagai platform informasi dan mekanisme donasi yang transparan. Penerapan digital marketing meningkatkan visibilitas sekolah melalui media sosial, yang menghasilkan peningkatan 30% dalam pendaftaran siswa baru, 40% peningkatan engagement media sosial, 25% kenaikan donasi melalui crowdfunding, dan 50% peningkatan traffic website. Program ini berhasil meningkatkan keterampilan digital staf dan mempermudah partisipasi masyarakat dalam mendukung sekolah.
Determinants of Investment Behavior of the Younger Generation of Muhammadiyah in Indonesia Baihaqi Ammy; Andri Soemitra; Zuhrinal M Nawawi
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.760

Abstract

This study examines the determinants of investment behavior among the Muhammadiyah Young Generation in Indonesia by integrating Muhammad Abu Zahrah's Maqasid Syariah perspective into the Theory of Planned Behavior (TPB) framework. Data were collected from 300 purposively sampled respondents aged 18–40 years in Medan, Jakarta, Surabaya, Malang, and Yogyakarta between March and April 2026 using a 1–5 Likert scale questionnaire. Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1 was employed to test 15 hypotheses concerning the direct effects of Islamic Financial Literacy (X1), Self-Confidence (X2), Digital Technology (X3), Lifestyle (X4), and Religiosity (X5) on Investment Behavior (Y), as well as moderation by Unstable Income (M1), Risk Tolerance (M2), and Influencer (M3). All 15 hypotheses were supported, with effect sizes (f²) ranging from small to medium: Islamic Financial Literacy emerged as the strongest predictor (β = 0.287; f² = 0.142), reflecting Hifz al-Aql; Lifestyle ranked second (β = 0.241; f² = 0.101), representing tanmiyyah al-mal; followed by Self-Confidence (β = 0.201; f² = 0.073), Religiosity (β = 0.189; f² = 0.061), and Digital Technology (β = 0.163; f² = 0.048). Unstable Income weakened three main effects, Risk Tolerance strengthened three, and influencers produced contextually variable moderation with small effect sizes. The five independent variables and three moderators explained 57.0% of the variance in investment behavior (R² = 0.570; SRMR = 0.062; NFI = 0.924). The primary limitations are the organizational specificity of the sample (restricting generalizability beyond Muhammadiyah populations) and its cross-sectional design. This study contributes an empirically validated Islamic Investment Behavior Model grounded in Abu Zahrah's Maqasid Syariah.
The Influence of Financial Literacy and Social Media Exposure on Skincare Product Expenditure Patterns among University Students Hade Chandra Batu Bara; Baihaqi Ammy; Ade Gunawan
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4437

Abstract

University students increasingly allocate funds to skincare products, reflecting the influence of both financial literacy and social media exposure on their spending behavior. This study aims to analyze the individual and combined effects of these factors on skincare product expenditure patterns among students at the University of Muhammadiyah North Sumatra (UMSU). A quantitative associative design was employed, with data collected from 101 purposively sampled UMSU students who actively use social media and purchase skincare products. Multiple linear regression, t-tests, F-tests, and determination coefficients (R²) were applied to examine relationships. Results show that financial literacy significantly influences expenditure patterns (t = 10.296; p 0.001; b = 0.621), and social media exposure also has a significant positive effect (t = 2.914; p = 0.004; b = 0.170). Simultaneously, both factors significantly predict expenditure behavior (F = 200.217; p 0.001), explaining 80.4% of the variance (R² = 0.804). The findings highlight the importance of strengthening financial literacy while fostering critical awareness of social media influences to promote responsible consumption behavior among university students. Universities are encouraged to integrate financial literacy programs into student development initiatives to promote rational and responsible consumption in the digital era.
The Influence of Accounting Information Use and E-Commerce on MSME Performance: The Moderating Role of Financial Literacy Baihaqi Ammy; Nur Azizah Sinaga
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1651

Abstract

Micro, Small, and Medium Enterprises (MSMEs) represent the backbone of Indonesia's economy, yet their performance remains constrained by limited utilization of accounting information, low e-commerce adoption, and inadequate financial literacy challenges particularly evident among food-and-beverage entrepreneurs in urban sub-districts. This study examines the effects of accounting information use and e-commerce adoption on MSME performance, with financial literacy as a moderating variable, among food-and-beverage MSMEs in East Medan District, Medan City, Indonesia. An associative quantitative research design was employed, and primary data were collected via structured Likert-scale questionnaires from 83 food-and-beverage MSMEs selected through proportional stratified random sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0, following a two-stage assessment of the measurement and structural models. The model explained a substantial proportion of variance in MSME performance (R² = 0.876; adjusted R² = 0.868). Results show that both accounting information use (β = 0.415, p < 0.001) and e-commerce adoption (β = 0.283, p = 0.031) exert positive and significant effects on MSME performance. Financial literacy positively and significantly moderates the relationship between accounting information use and MSME performance (β = 0.257, p = 0.026), amplifying the performance benefit of accounting competency among financially literate owners; however, financial literacy does not significantly moderate the e-commerce–performance relationship (β = -0.013, p = 0.906), likely because contemporary Indonesian e-commerce platforms are sufficiently user-friendly to reduce the required financial knowledge threshold. These findings extend the Resource-Based View (RBV) by showing that financial literacy functions as a complementary human capital resource that selectively enhances the strategic value of accounting information. Implications for MSME capacity-building policy, digital transformation programs, and financial education are discussed.  
Co-Authors Ade Gunawan Amrullah Amrullah Andri Soemitra Asmuni Asmuni Asrizal Efendy Nasution Batubara, Hade Chandra Firmadani, Firmadani Firza Alpi, M. Hade Chandra Batubara Jasman Saripuddin Hasibuan Maisyarah Ammy, Putri Muhammad Firza Alpi, Muhammad Firza Mutholib, Mutholib Nur Azizah Sinaga Parlindungan Sipahutar, Roni Parlindungan, Ronni Ramadhan, Puja Rizqy Rezki Zurriah Siti Azizah Sugianto Surya Sanjaya Tuti Anggraini Yohanni Syahra Zuhrinal M. Nawawi