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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ipteks Terapan : research of applied science and education Balance : Jurnal Akuntansi dan Manajemen Jurnal SALMAN : Sosial dan Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal Of Economics Social And Technology Journal of International Conference Proceedings
Edisah Putra Nainggolan
Universitas Muhammadiyah Sumatera Utara
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ANALISIS PEMBIAYAAN MUDHARABAH, MUSYARAKAH DAN MURABAHAH UNTUK MENINGKATKAN PENDAPATAN PADA PT BANK SYARIAH MANDIRI CABANG MEDAN AKSARA Nainggolan, Edisahputra
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 3, No 1 (2016): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.531 KB)

Abstract

The purpose of    this study was to determine and analyze the cause of a large Financing income  received  while  small,  and  to  investigate  the  causes  of  financing  products  for  the  results (profit sharing) channeled smallest of murabahah financing and Musyarakah. Research  approaches  used  descriptive  research  approaches,  data  collection  techniques used in this study interviews and documentation. Data analysis techniques used in this research is descriptive  analysis  technique  that  is  by  collecting  data  and  classifying  data  obtained  from  the company with the existing theory so as to provide a clear picture of the object being studied.Results showed Financing great while revenues received by little it is because of financing problems in the implementation of the payment of financing by the customer that  happens things like financing is not smooth, the financing of which the debtor does not meet the requirements that were promised, and these costs are not on schedule installments, troubled financing is one of the definite  risks  faced  by  each  bank  because  the  risk  is  often  also  called  credit  risk.  and  financing products for the results (Mudarabah) channeled smallest of Murabahah financing and Musyarakah and this is because of financing is financing with a high degree of risk and should be based on a strong element of trust. And the uncertainty of revenue to be earned as well as concerns about the loss or fraud is becoming the main cause.Keywords:  Mudarabah, Musyarakah and Murabahah, Mudarabah Income from Musharakah and Murabahah
Model Faktor Determinan Pemilihan Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak Pada Universitas Swasta Di Kota Medan Nainggolan, Edisah Putra; Sari, Maya; Alpi, M. Firza; Jufrizen, Jufrizen
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.943

Abstract

This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting Students as a Tax Consultant at a Private University in the City of Medan. The population in this study were all accounting students in several private universities in Medan. Sampling in this study used purposive sampling with proposals from accounting majors in semester II, IV, VI and VIII. Determination of the number of samples in this study is based on the Central Limit Theorema which says the number of samples to reach a normal curve of at least 30 respondents. The type of data used in this study uses primary data. Data collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results showed that partial and simultaneous work environment, personality, social values, professional recognition, professional training and gender significantly influence the Career Interests of Private University Accounting Students in Medan City
Model Faktor Determinan Pemilihan Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak Pada Universitas Swasta Di Kota Medan Edisah Putra Nainggolan; Maya Sari; M. Firza Alpi; Jufrizen Jufrizen
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.943

Abstract

This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting Students as a Tax Consultant at a Private University in the City of Medan. The population in this study were all accounting students in several private universities in Medan. Sampling in this study used purposive sampling with proposals from accounting majors in semester II, IV, VI and VIII. Determination of the number of samples in this study is based on the Central Limit Theorema which says the number of samples to reach a normal curve of at least 30 respondents. The type of data used in this study uses primary data. Data collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results showed that partial and simultaneous work environment, personality, social values, professional recognition, professional training and gender significantly influence the Career Interests of Private University Accounting Students in Medan City
Determinan Kualitas Laporan Keuangan Pada Perusahaan Agriculture BEI Dody Salden Chandra; edisah putra nainggolan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8161

Abstract

The purpose of this study was to determine the determinant factors that affect the quality of financial reports in the Agriculture sector listed on the Indonesia Stock Exchange (IDX). This study uses an associative approach with a population of 9 Agriculture sector companies, while the sample that meets the criteria for sampling for this study is 6 Agriculture sector companies listed on the Indonesia Stock Exchange. Data collection techniques in this study is to use documentation techniques. The data analysis technique in this study uses Multiple Regression Analysis. The results of this study prove that Leverage partially affects the Quality of Financial Statements, Liquidity partially affects the Quality of Financial Statements, Company Size partially affects the Quality of Financial Statements. And simultaneously states that Liquidity, Leverage, and Company Size affect the Quality of Financial Statements in Agriculture sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period
Determinan Return on Asset Pada Perusahaan Subsektor Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia Edisah Putra Nainggolan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.9460

Abstract

This study aims to determine the determinants of Return on Assets in mining sector companies listed on the Indonesian stock exchange. The factors that become the object of research are the Current Ratio, Debt to Equity Ratio and Asset Structure. The research approach uses an associative approach. The sampling criteria used purposive sampling technique, namely the determination of the sample with certain criteria, so that of the 21 companies that became the population there were only 9 companies that could be sampled in the Coal Mining companies listed on the Indonesia Stock Exchange. Data collection techniques using documentation studies. The data analysis technique used multiple linear regression, regression requirements test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test), hypothesis testing (t test and F test) and the coefficient of determination (R-square). Processing data in this study using SPSS Software (Statistical Product and Service Solution) 16 for Windows. The results of the study prove that partially Current Ratio has a significant effect on Return On Assets, Debt to Equity Ratio has a significant effect on Return On Assets, and Asset Structure has a significant effect on Return On Assets. Meanwhile, simultaneously Current Ratio, Debt to Equity Ratio and Asset Structure have a significant effect on Return On Assets
ANALISIS PEMBIAYAAN MUDHARABAH, MUSYARAKAH DAN MURABAHAH UNTUK MENINGKATKAN PENDAPATAN PADA PT BANK SYARIAH MANDIRI CABANG MEDAN AKSARA Edisahputra Nainggolan
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 3, No 1 (2016): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v3i1.241

Abstract

The purpose of    this study was to determine and analyze the cause of a large Financing income  received  while  small,  and  to  investigate  the  causes  of  financing  products  for  the  results (profit sharing) channeled smallest of murabahah financing and Musyarakah. Research  approaches  used  descriptive  research  approaches,  data  collection  techniques used in this study interviews and documentation. Data analysis techniques used in this research is descriptive  analysis  technique  that  is  by  collecting  data  and  classifying  data  obtained  from  the company with the existing theory so as to provide a clear picture of the object being studied.Results showed Financing great while revenues received by little it is because of financing problems in the implementation of the payment of financing by the customer that  happens things like financing is not smooth, the financing of which the debtor does not meet the requirements that were promised, and these costs are not on schedule installments, troubled financing is one of the definite  risks  faced  by  each  bank  because  the  risk  is  often  also  called  credit  risk.  and  financing products for the results (Mudarabah) channeled smallest of Murabahah financing and Musyarakah and this is because of financing is financing with a high degree of risk and should be based on a strong element of trust. And the uncertainty of revenue to be earned as well as concerns about the loss or fraud is becoming the main cause.Keywords:  Mudarabah, Musyarakah and Murabahah, Mudarabah Income from Musharakah and Murabahah
PENGARUH KUALITAS ANGGARAN DAN PENGETAHUAN TENTANG ANGGARAN TERHADAP PENGAWASAN ANGGARAN Edisah Putra Nainggolan
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 14, No 2 (2014): Jurnal Ilmu Ekonomi dan Studi Pembangunan
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.496 KB) | DOI: 10.30596/ekonomikawan.v14i2.215

Abstract

This study aims to determine how much influence the quality of the budget and the budget of the knowledge of budgetary surveillance in the North Sumatra Police and to determine how much influence the quality of budget and knowledge of budgets together to control the budget at the North Sumatra Police. Based on the type of problem studied, the place and time that is done as well as the techniques and tools used in the study, the method used is the method of causal with descriptive research. Population and sample in this research is to use the technique census numbering 104 people. Research shows that there is a budget to influence the quality of budget control, no influence on the knowledge of the budget and budget control there budgets influence the quality and knowledge of budgets together to control the budget at the North Sumatra Police, according to the coefficient test value t count> t table. Results of regression testing for the variable quality of the budget to the budget control shows the t value> table, then the hypothesis Ha is acceptable. Thus the quality of budgetary positive and significant effect on budget control. While the regression test results for the variable knowledge of budgets to control the budget shows the value of t count> t table, then the hypothesis Ha is acceptable. Thus the quality of budgetary positive and significant effect on budget control. Test results menunujukkan the positive influence together quality budget and knowledge of budgets together to control the budget. This means that with good supervision and good knowledge will provide a good quality budget as well.
PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA ORGANISASI DENGAN TINGKAT DESENTRALISASI SEBAGAI VARIABEL MODERATING Edisah Putra Nainggolan
Jurnal Riset AKuntansi dan Bisnis Vol 15, No 1 (2015): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v15i1.430

Abstract

Management accounting information systems (SIAM) aims to provide theinformation needed to facilitate monitoring and assessment of the organization'sactions. There are four characteristics of management accounting informationsystems (SIAM), that is broad scope, aggregation, integration, timeliness. This studyexamined the effect of the characteristic management accounting information systemwith the organization performance to the level of decentralization as a moderatingvariable. The expected is to support the implementation of SIAM to improvingorganizational performance. This study formed research survey that usequestionnaire instrument to collect the necessary data. Questionnaire distributed tothe head of unit / branch manager at Tirtanadi Provinsi North Sumatera. Quality ofthe data generated from the use of research in the evaluation instrument withvalidity and reliability. The result of study accept broad scope characteristics,aggregation, integration, timeliness affect the performance of the organization. But,decentralization partially not moderate the relationship between broad scope,aggregation, integration, and timeliness but simultaneous decentralizationmoderating influence broad scope characteristics, aggregation, integration,timeliness to organizational performance.
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN ECONOMIC VALUE ADDED (EVA) DAN FINANCIAL VALUE ADDED (FVA) PADAPT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN Edisah putra; lisa liyanti
Jurnal Riset AKuntansi dan Bisnis Vol 16, No 2 (2016): SEPTEMBER 2016
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v16i2.1770

Abstract

Economic Value Added (EVA) dan Financial Value Added (FVA) merupakan konsep penilaian kinerja berdasarkan besar kecilnya nilai tambah yang diciptakan perusahaan selama periode tertentu. EVA mengukur laba ekonomi perusahaan dengan memperhitungkan biaya modal perusahaan, sedangkan FVA mengukur laba perusahaan dengan memperhitungkan kontribusi dari fixed asset dalam menghasilkan keuntungan bersih perusahaan. Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan berdasarkan analisis EVA dan FVA untuk tahun 2010 sampai dengan tahun 2014 pada PT. Perkebunan Nusantara III Medan. Metode penelitian yang digunakan yaitu metode deskriptif dan teknik pengumpulan data yang digunakan yaitu studi dokumentasi. Hasil dari penelitian ini menunjukkan bahwa dengan menggunakan Economic Value Added (EVA) perusahaan telah mampu menciptakan nilai tambah ekonomi dari tahun 2010 sampai dengan tahun 2013 dan tahun 2014 masih menghasilkan nilai negatif, sedangkan dengan menggunakan Financial Value Added (FVA) perusahaan sudah mampu menciptakan nilai tambah ekonomi dari tahun 2010 sampai dengan tahun 2014.
PENERAPAN METODE PEMBELAJARAN KOOPERATIF STUDENT TEAM ACHIEVEMENT DIVISION (STAD) PADA MATA KULIAH AKUNTANSI KEUANGAN LANJUTAN II DALAM MENINGKATKAN HASIL BELAJAR MAHASISWA AKUNTANSI Fitriani Saragih; Edisah Putra Nainggolan
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Proseding Jurnal Fakultas Ekonomi dan Bisnis
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.555 KB)

Abstract

AbstrakMetode pembelajaran yang dilakukan untuk mata kuliah akuntansi keuangan lanjutan II belum menghasilkan kompetensi yang diharapkan.Hal ini terlihat dari hasil belajar mahasiswa akuntansi semakin menurun setiap tahunnya.  Sehingga peneliti ingin menerapkan metode pembelajaran kooperatif Student Tean Achievement Division ( STAD) untuk meningkatkan hasil belajar mahasiswa akuntansi pada mata kuliah Akuntansi Keuangan Lanjutan II.Tujuan dalam penerapan metode pembelajaran kooperatif Student Team Achievement Division ( STAD)  ini adalah untuk mengetahui  peningkatan hasil belajar mahasiswa akuntansi melalui penerapan metode pembelajaran kooperatif Student Team Achievement Division ( STAD) Pada mata kuliah Akuntansi Keuangan Lanjutan II.Penelitian ini merupakan penelitian tindakan kelas (PTK) dengan menggunakan dua siklus tindakan, dengan masing – masing siklus terdiri dari 4 tahapan yaitu: tahap perencanaan, pelaksanaan, observasi dan refleksi. Adapun hasil penelitian ini adalah terjadi peningkatan hasil belajar mahasiswa dengan menggunakan metode kooperatif Student Team Achievement Division ( STAD) pada mata kuliah Akuntansi Keuangan Lanjutan II.Kata kunci : Metode Student Team Achievement Division, Hasil belajar Mahasiswa
Co-Authors Abdullah, Ikhsan Ahmad Zulfikri Akrom, Akrom Arianty, S.E., M.M., Nel Chandra, Dody Salden Cristina Reinaldo Dahrani Dahrani Erin Lianto Fadillah Anwar Firya Naziha Parinduri Ikhsan Abdulla Ikhsan Abdullah Ikhsan Abdullah Jenniffer - Jufrizen Julita, Julita Kenny Anselnus Khairul Anwar Pulungan Kimberton Loni lisa liyanti Margaret Guita Maya Sari Maya Sari Muhammad Firza Alpi, Muhammad Firza Nadia Ika Purnama Novien Rialdy Rahmat Hidayat Rahmayati Rahmayati Ricky Rafii Ritonga Rindy Antika Sari Saragih, Fitriani Seprida Hanum Harahap, Seprida Hanum Shelly Kho Siti Mujiatun Surya Sanjaya Tiffanycia Tiffanycia Winda Lastari Yosella Winaldi