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The Influence of Transformational Leadershipof Principals and Teacher Achievement Motivation on Teacher Teaching Performance At SMA Dirgantara Center Sabaruddin Chaniago; Widy Hastuty HS; Nirmalasari; Minasari Nasution
International Journal of Science, Technology & Management Vol. 1 No. 4 (2020): November
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v1i4.88

This research aims to findout the influence of transformational leadership and motivation to excel on teacher teaching performance at Dirgantara Senior High School Center. The population in the study was teachers at SMA Dirgantara Center which numbered 34 teachers, while the sample determination technique was. So the sample in this study was 34 people. This type of research is quantitative research. Quantitative research is a study that aims to find out the degree of relationship and pattern/form of influence between two or more variables, where by this research will be built a theory that serves to explain, predict and control a symptom. As for the data sources in this study from primary data and secondary data. Where is the primary data from observations, interviews and questionnaires? While secondary data can be from documented data. Test results (t) or partial tests show that transformational leadership has a positive and significant effect on teacher teaching performance as well as motivational variables that also have a positive and significant effect on teacher teaching performance. Simultaneously transformational leadership and motivation of achievement havea positive and significant impact on the teaching performance of teachers. The result of determination is obtained a correlation regression value of 0.770, meaning that together transformational leadership and motivation to excel against the teaching performance of teachers at SMA Dirgantara Center has contributed to a close and positive level. Then the determination coefficient (R2) is 0.566 (56.6%). So it can be said that 56.6% variation of bound variables i.e. transformational leadership and motivation to excel on the model has a contribution to teacher teaching performance at SMA Dirgantara Center while the remaining 43.4% is influenced by other variables outside the model.

ANALISIS FAKTOR REPUTASI AUDITOR, DISCLOSURE, DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG ADA DI INDONESIA Widy Hastuty HS; An Suci Azzahra
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Some cases of manipulation of financial data that have occurred in several large companies cause the public accounting profession to be criticized. The role of the auditor in the company is quite large, not only examining the auditeeâ€™s financial statements or detecting fraud, but also assessing a company's ability to maintain business continuity. If the auditor finds doubts about the continuity of the business of the company being audited, the auditor should provide a going concern opinion (modified opinion). Besides disclosure of financial statements is also very important for the auditor because it relates to the acceptance of going concern audit opinion on the company. Likewise with the client tenure audit which is the period of engagement between the KAP and the same auditee, where the anxiety of losing a large amount of fee will cause doubts for the auditor to express his going concern audit opinion. Thus the auditor's independence will be affected by the length of the engagement entered into by the KAP with the same auditee. So, research conducted research on the analysis of auditor reputation, disclosure, and client tenure audit factor on going concern audit opinion in manufacturing companies in Indonesia was conducted aimed at analyzing how much influence the auditor, disclosure, and audit client tenure reputation on going audit opinion concern. The research sample was conducted on manufacturing companies in Indonesia and listed on the Indonesia Stock Exchange using purposive sampling method. Logistic regression analysis is used as a data analysis and hypothesis testing technique. The results showed evidence that the auditor's reputation had no significant effect on going concern audit opinion. Disclosure has a positive and significant effect on going concern audit opinion. Client tenure audit has no significant effect on going concern audit opinion. The auditor's reputation, disclosure, and client tenure audit did not significantly influence the going concern audit opinion.

Fiqh Muamalah Sharia Pawnshop Widy Hastuty HS; Andri Soemitra
International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) Vol. 1 No. 3 (2022): JUNE 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/ijeset.v1i3.215

Pawn is a form of guarantee in a loan agreement.even this product can be said to be a superior product in every Islamic financial institution. Transactions in this pawnshop must be strictly monitored so that each transaction can provide benefits. Many studies have been conducted on the application of fiqh muamalah pawnshops, especially in pawnshops or Islamic banking financial institutions. The current research will group the research topics of fiqh muamalah pawnshops to find out the existing research map so that it can be seen what has been researched and further research opportunities for the expansion of research and development of muamalah fiqh. By using qualitative research with content analysis and focus discussion groups with economists, the articles used were 15 articles published in journals in Indonesia from 2018 to 2021, the topic of this muamalah fiqh research consisted of 5 topics, namely (1) provisions sharia law regarding pawnshops, (2) the suitability of the DSN MUI fatwa transaction for pawnshops (3) public interest in pawning, (4) products in sharia pawnshops, and (5) marketing strategies for sharia pawnshops

Efforts to Increase Customer Loyalty Forex Trading Judging from the Elements of Trust and Relationships Emotional Mhd Ismail Magfur; Nasib Nasib; Debora Tambunan; Ester Hervina Sihombing; Widy Hastuty HS
International Journal of Business Economics (IJBE) Vol 3, No 2 (2022): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v3i2.9370

This study aims to determine the effect of trust and emotional relationships partially and simultaneously on customer loyalty in forex trading at the European Rexchanger Trading Company Graha Medan. The research approach used is quantitative research. The population in this study consisted of all customers of the European Rexchanger company Graha Medan Branch, amounting to 2700 people. The sampling technique used was accidental sampling where 96 regular customers at Rexchanger Europe Graha Medan Branch. Questionnaires were selected in this study as a data collection technique. The results of this study partially positive effect on customer trust and emotional relationships partially positive effect on customer trust. Simultaneous test results (Test f) trust and emotional relationships have a positive and significant effect on customer loyalty in Forex trading. The result of the determination test is that 72.7% of the variation in the dependent variable, namely Trust and Emotional Relationships, has a contribution to customer loyalty in Forex trading. While the remaining 28.3% is influenced by other variables outside the variables studied.

Utilization of Digital Marketing in Raising Brand and Trust for Spicy Porridge Products in Harapan Village SMEs New Sei Lepan District, Langkat Regency Ahmad Fadli; Amin Hou; Martin; Widy Hastuty Hs; Ester Hervina Sihombing; Sabaruddin Chaniago; Ratih Amelia
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v3i2.1963

The current problem in the production of this porridge is that sales are made only to the surrounding community. This happens because many people outside the region are not aware of the existence of the spicy porridge because no branding has been carried out and trust in the spicy porridge product is not yet strong. To overcome this, the solution offered to SME partners is by utilizing social media in building a brand image and finding the most suitable packaging through social media. These activities are carried out such as assistance in making social media and website creation, improving production management, Organizing Focus Group Discussion (FGD) activities in the form of socializing the use of social media, utilizing Viral Marketing social media by uploading as often as possible related to spicy porridge products and finally Hastag services. and Google Trends can be part of a strategy to increase sales. The results of the activity can be concluded that (1) this PKM activity is successful, it can increase the understanding of SME partners in utilizing information technology such as social media in building a brand image, (2) In solving problems related to porridge packaging, SME partners have been able to find attractive packaging with utilizing social media and (3) PKM activities are found to be fun and in accordance with their objectives, and participants will feel happier if this activity is continued with collaboration between the service team and SME partners.

ANALISIS FAKTOR REPUTASI AUDITOR, DISCLOSURE, DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG ADA DI INDONESIA Widy Hastuty HS; An Suci Azzahra
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Some cases of manipulation of financial data that have occurred in several large companies cause the public accounting profession to be criticized. The role of the auditor in the company is quite large, not only examining the auditeeâ€™s financial statements or detecting fraud, but also assessing a company's ability to maintain business continuity. If the auditor finds doubts about the continuity of the business of the company being audited, the auditor should provide a going concern opinion (modified opinion). Besides disclosure of financial statements is also very important for the auditor because it relates to the acceptance of going concern audit opinion on the company. Likewise with the client tenure audit which is the period of engagement between the KAP and the same auditee, where the anxiety of losing a large amount of fee will cause doubts for the auditor to express his going concern audit opinion. Thus the auditor's independence will be affected by the length of the engagement entered into by the KAP with the same auditee. So, research conducted research on the analysis of auditor reputation, disclosure, and client tenure audit factor on going concern audit opinion in manufacturing companies in Indonesia was conducted aimed at analyzing how much influence the auditor, disclosure, and audit client tenure reputation on going audit opinion concern. The research sample was conducted on manufacturing companies in Indonesia and listed on the Indonesia Stock Exchange using purposive sampling method. Logistic regression analysis is used as a data analysis and hypothesis testing technique. The results showed evidence that the auditor's reputation had no significant effect on going concern audit opinion. Disclosure has a positive and significant effect on going concern audit opinion. Client tenure audit has no significant effect on going concern audit opinion. The auditor's reputation, disclosure, and client tenure audit did not significantly influence the going concern audit opinion.

Penerapan Sistem Informasi Akuntansi Widy Hastuty HS; Agus; Maisyarah Salsabila; Nurlaila Harahap
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023
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.v7i2.891

Accounting Information System is a system within an organization that is responsible for preparing information obtained from collecting and processing transaction data that is useful for all users both inside and outside the company. Accounting information generated by SIA is divided into 2, namely: Financial accounting information, information in the form of financial reports addressed to external parties, Management accounting information, useful information for management in making decisions. Companies can process information more effectively and efficiently with a good accounting information system because they have control over the process, resulting in excellent quality financial reporting results. Relevant, understandable, verifiable, neutral, timely, comparable, and comprehensive financial reports of excellent quality In addition, the accounting information coming out of the accounting information system can be used in the future to make decisions about a company's financial statements or used by people outside the company, such as investors, clients, and suppliers, who are directly involved in the company's business activities. The accounting system is made to meet the information needs of both internal and external parties. The purpose of this system is to generate useful data for both internal and external parties. The company's accounting system can be processed manually (without blocking the machine) or with a computer or other machine, from a simple bookkeeping machine.

Increasing Brand Trust through Marketing Communication and Its Impact on School principal's Loyalty Nasib Nasib; Helena Louise Panggabean; Rafida Khairani; Zulia Rifda Daulay; Widy Hastuty HS
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1913

The purpose of this study is to determine the effect of communication marketing on school principal loyalty through brand trust. The approach in this research was quantitative. The data were obtained through a questionnaire with the Likert scaling technique. The population and sample in this study was 45 principals of high school, vocational and Aliyah private schools in Binjai and Langkat district. The sampling technique was accidental sampling was 45 respondents. The results showed that 1) marketing communication has a significant effect on brand trust. 2) Marketing communication has no effect on principal loyalty. 3) Student brand trust has a significant effect on the principal's loyalty. 4) Marketing communication has a significant effect on principal loyalty through brand trust.

EFFECT OF DEBT TO ASSET RATIO AND DEBT TO EQUITY RATIO ON RETURN ON EQUITY IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SECTOR REGISTERED ON IDX 2017 -2022 Widy Hastuty Hs; Amin Hou
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Study This aims To know to influence Debt to equity Ratio And Debt Assets Ratio to Return On Equity with the title Influence Debt to Equity Ratio and Debt to Asset Ratio Return On Equity for companies in the food and beverage sector manufacturing companies listed on the IDX for the period 2017 – 2022. Type research used studies quantitative The type of data used researcher is secondary data in the form of quantitative Population in the study This consists of all company manufacturers in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2017 – 2022 i.e. as many as 43 companies. And the sample in research This uses the technique of purposive sampling totaling 10 companies listed on the Indonesia Stock Exchange that meet the characteristics of the For done research. Data analysis techniques in research This uses the regression test multiple and hypothesis testing using SPSS V. 25 software. The results study This is the influence of DAR on ROE obtained 2.505 > 2.001. And have a number significance of 0.006 <0.05. the effect of DER on ROE obtained 2,472 > 2,001. And have a number significant of 0.002 <0.05. Based on the results the can Debt to equity ratio is influential positive and significant to return on equity. kindly simultaneous is known mark F count of 8.402 > F table 3.15 with significant 0.005 <0.05 then H an accepted. It means There is an influence Which positive and significant in a manner together from whole variable free Debt to Asset Ratio and Debt to Equity Ratio to variable bound return on equity.

Efforts to Increase Investment Awareness Desa Harapan Baru Nasib Nasib; Sabaruddin Chaniago; Widy Hastuty HS; Ratih Amelia; Ester Hervina Sihombing
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v2i2.1368

This community service activity was carried out on the youth of Harapan Baru Village, Sei Lepan District, Langkat Regency. This activity is in the form of a workshop or training which is carried out with socialization by providing materials or modules on tips for successful investing, especially at a young age in village youth. So it is hoped that the partners have a good understanding of investing even in the village. Then the targets to be achieved through this service activity are (1) partners know what the first step is to invest, especially in rural areas, (2) partners can classify which investments have a high level of failure risk, (3) partners have awareness the importance of investing even though they are still at a young age.

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