Articles
<![CDATA[EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL AKUNTANSI ATAS JARINGAN DISTRIBUSI LISTRIK OLEH PT PLN (PERSERO) STUDI KASUS: DI SUMATERA UTARA ]]>
<![CDATA[sari nuzullina rahmadhani]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jab.v4i2.1816
<![CDATA[Listrik yang menyebabkan kerugian. Kerugian ini dialami oleh semua unit bisnis wilayah PT. PLN (Persero), termasuk Wilayah Sumatera Utara. Usaha untuk efisiensi energi terus diupayakan oleh PT. PLN (Persero) Wilayah Sumatera Utara dengan cara mengurangi terjadinya susut distribusi energi listrik. Namun hal tersebut tidak sepenuhnya dapat mengatasi masalah penyusutan atau losses energi listrik yang dialami oleh wilayah sumatera utara.Penelitian ini bertujuan untuk menganalisis, mengukur dan mengidentifikaasi pelaksanaan pengendalian internal pada jaringan distribusi sistem 20 kV yang dijalankan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara.Penelitian ini menggunakan metode deskriptif kualitatif yang dilakukan pada bidang distribusi PT PLN (Persero) Wilayah Sumatera Utara. Informan penelitian ini adalah deputi manager bidang distribusi yang bertanggung jawab terhadap pelaksanaan pengendalian internal di bidang distribusi dan staf atau pegawai bidang distribusi sebagai bagian dari responden penelitian.Hasil analisis data menunjukkan bahwa pelaksanaan pengendalian internal yang dilakukan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara telah berjalan sesuai dengan SK Direksi dan SK GM. Pengendalian internal PT. PLN (Persero) bukan hanya sekedar suatu prosedur atau kebijakan yang ditetapkan pada suatu saat, melainkan sesuatu yang membudaya dan selalu dilaksanakan di perusahaan. Namun penulis menemukan menemukan adanya hambatan-hambatan lain yang menyebabkan pengendalian internal tidak terlihat mendorong kinerja bidang distribusi PT PLN (persero) Wilayah Sumatera Utara. Kata Kunci : Pengendalian Internal, COSO ]]>
<![CDATA[PENGARUH MARJIN LABA BERSIH DAN PENGEMBALIAN ATAS EKUITAS TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI BARANG KONSUMSI ]]>
<![CDATA[Sari Nuzullina Rahmadhani]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jab.v5i2.2795
<![CDATA[This research aims to detemine the effect of net profit margin and return on equity to the stock price on consumer goods industry listed on the Indonesia Stock Exchange. Independent Variables are net profit margin and return on equity. Dependent Variable is stock price. The population in this research are all consumer goods industries listed on the Indonesia Stock Exchange during the period 2012 to 2016 as much as 37companies.The type of this research is associative causal. The sampling technique was purposive sampling, which is based on certain criteria and got as much as 22 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. The results show that net profit margin and return on equity have positive effect and significant on stock price for simultaneous. And for partial, net profit margin has positive effect on stock price and return on equityhas positive and significant on stock price.]]>
<![CDATA[Pengaruh Struktur Modal Dan Volatilitas Laba terhadap Kualitas Laba PT. Bank Sumut ]]>
<![CDATA[Aditya Amanda Pane]]>;
<![CDATA[Sari Nuzullina Rahmadhani]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jab.v7i1.4476
<![CDATA[The purposes of this research was to determined the influence of the capital structure and earnings volatility on the earnings quality PT. Bank Sumut. This research also aims to assess how the condition of the capital structure, earnings volatility and earnings quality at PT. Bank Sumut for 10 years lately. The proxy of capital structure is leverage, earnings volatility is standard deviasi of earnings and for the earnings quality the proxy is discretionary loan loss provisions. The samples used in this study are the quarterly financial statement of PT. Bank Sumut for the period of 2010 until the first semester of 2020. The analytical method used was multiple regression analysis. The result show that the capital structure has a negative significant effect on the earnings quality and earnings volatility does not has a significant effect on the earnings quality in PT. Bank Sumut. Meanwhile, the capital structure and earnings volatility simultaneous have a significant effect on the earnings quality.]]>
<![CDATA[The Determinants of Effectiveness Online Learning Media: A Case Study In Accounting Study Program at Universitas Medan Area ]]>
<![CDATA[Aditya Amanda Pane]]>;
<![CDATA[T. Alvi Syahri Mahzura]]>;
<![CDATA[Rana Fathinah Ananda]]>;
<![CDATA[Sari Nuzullina Rahmadhani]]>;
<![CDATA[Atika Rizki]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 5, No 1 (2022): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24198/jaab.v5i1.38102
<![CDATA[This study aims to analyze the effectiveness of online learning in terms of student perceptions, emotional intelligence, and the use of online media during the covid-19 pandemic. This quantitative research approach uses a questionnaire survey technique and descriptive data analysis. The sampling technique is simple random sampling, and the sample obtained research is an active student of Accounting Studies Program at the Universitas Medan Area semesters 2, 4, and 6. The research results show that the perception of students on learning online in the past pandemics Covid-19 through a various selection of media online considered effective and help improve students' emotional intelligence]]>
<![CDATA[The Effect of Leverage and Tunneling Incentives on Transfer Pricing: A Study on Consumer Goods Industry Listed on Indonesia Stock Exchange ]]>
<![CDATA[Sari Nuzullina Rahmadhani]]>;
<![CDATA[Rana Fathinah Ananda]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 5, No 1 (2022): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24198/jaab.v5i1.37948
<![CDATA[This study examines the effect of leverage and tunnelling incentive on the company's decision to transfer pricing in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2015-2020. The technique used in sampling is purposive sampling, with a sample of 15 consumer goods industry companies. The data used in this study is secondary data in companies' financial reports. The analysis model used in this study is multiple linear regression with a significant level of 5%. The analysis results showed that leverage measured by debt to equity ratio has a significant positive effect on transfer pricing, tunnelling incentive measured by ownership share above 20% has a significant positive impact on transfer pricing]]>
<![CDATA[Predicting Financial Distress on Transportation Company Before and Under Pandemic Covid-19 in Indonesia ]]>
<![CDATA[Aditya Amanda Pane]]>;
<![CDATA[Sari Nuzullina Rahmadhani]]>;
<![CDATA[Hasbiana Dalimunthe]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Covid-19 pandemic that hit Indonesia had an impact on various lines, including the transportation sector. The social restriction policy as an effort to break the chain of virus spread has the effect of decreasing the ability of transportation companies to maintain their sales. This study aims to determine the tendency of financial distress on transportation companies before and during Covid-19 pandemic. The population in this study are transportation companies listed on Indonesia Stock Exchange. The sampling method used in this research is purposive sampling. With the selected company criterias are people transportation company and the transportation companies have all the data needed in this research. There are 7 transportation companies with quarterly financial report data for 2019-2021. The total data used in this study were each 35 datas before and 35 datas during Covid-19 pandemic. The research method used is Cox Stuart Analysis for Trends to find out trends in the financial distress value. From the research conducted, the results show that 69% of the data shows that companies experienced financial distress before Covid-19 pandemic to 83% experienced financial distress during Covid-19 pandemic, while companies that did not experience financial distress experienced a decrease from 26% before Covid-19 pandemic to 14% during Covid-19 pandemic. The results of the Cox Stuart test show that there is a tendency to decrease the value of altman z-score that indicate an increase in financial distress from 7 transportation companies listed on the IDX before and during Covid-19 pandemic.]]>
<![CDATA[EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL AKUNTANSI ATAS JARINGAN DISTRIBUSI LISTRIK OLEH PT PLN (PERSERO) STUDI KASUS: DI SUMATERA UTARA ]]>
<![CDATA[sari nuzullina rahmadhani]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 4 No. 2 (2018): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jab.v4i2.1816
<![CDATA[Listrik yang menyebabkan kerugian. Kerugian ini dialami oleh semua unit bisnis wilayah PT. PLN (Persero), termasuk Wilayah Sumatera Utara. Usaha untuk efisiensi energi terus diupayakan oleh PT. PLN (Persero) Wilayah Sumatera Utara dengan cara mengurangi terjadinya susut distribusi energi listrik. Namun hal tersebut tidak sepenuhnya dapat mengatasi masalah penyusutan atau losses energi listrik yang dialami oleh wilayah sumatera utara.Penelitian ini bertujuan untuk menganalisis, mengukur dan mengidentifikaasi pelaksanaan pengendalian internal pada jaringan distribusi sistem 20 kV yang dijalankan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara.Penelitian ini menggunakan metode deskriptif kualitatif yang dilakukan pada bidang distribusi PT PLN (Persero) Wilayah Sumatera Utara. Informan penelitian ini adalah deputi manager bidang distribusi yang bertanggung jawab terhadap pelaksanaan pengendalian internal di bidang distribusi dan staf atau pegawai bidang distribusi sebagai bagian dari responden penelitian.Hasil analisis data menunjukkan bahwa pelaksanaan pengendalian internal yang dilakukan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara telah berjalan sesuai dengan SK Direksi dan SK GM. Pengendalian internal PT. PLN (Persero) bukan hanya sekedar suatu prosedur atau kebijakan yang ditetapkan pada suatu saat, melainkan sesuatu yang membudaya dan selalu dilaksanakan di perusahaan. Namun penulis menemukan menemukan adanya hambatan-hambatan lain yang menyebabkan pengendalian internal tidak terlihat mendorong kinerja bidang distribusi PT PLN (persero) Wilayah Sumatera Utara. Kata Kunci : Pengendalian Internal, COSO         ]]>
<![CDATA[PENGARUH MARJIN LABA BERSIH DAN PENGEMBALIAN ATAS EKUITAS TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI BARANG KONSUMSI ]]>
<![CDATA[Sari Nuzullina Rahmadhani]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jab.v5i2.2795
<![CDATA[This research aims to detemine the effect of net profit margin and return on equity to the stock price on consumer goods industry listed on the Indonesia Stock Exchange. Independent Variables are net profit margin and return on equity. Dependent Variable is stock price. The population in this research are all consumer goods industries listed on the Indonesia Stock Exchange during the period 2012 to 2016 as much as 37companies.The type of this research is associative causal. The sampling technique was purposive sampling, which is based on certain criteria and got as much as 22 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. The results show that net profit margin and return on equity have positive effect and significant on stock price for simultaneous. And for partial, net profit margin has positive effect on stock price and return on equityhas positive and significant on stock price.]]>
<![CDATA[Pengaruh Struktur Modal Dan Volatilitas Laba terhadap Kualitas Laba PT. Bank Sumut ]]>
<![CDATA[Aditya Amanda Pane]]>;
<![CDATA[Sari Nuzullina Rahmadhani]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jab.v7i1.4476
<![CDATA[The purposes of this research was to determined the influence of the capital structure and earnings volatility on the earnings quality PT. Bank Sumut. This research also aims to assess how the condition of the capital structure, earnings volatility and earnings quality at PT. Bank Sumut for 10 years lately. The proxy of capital structure is leverage, earnings volatility is standard deviasi of earnings and for the earnings quality the proxy is discretionary loan loss provisions. The samples used in this study are the quarterly financial statement of PT. Bank Sumut for the period of 2010 until the first semester of 2020. The analytical method used was multiple regression analysis. The result show that the capital structure has a negative significant effect on the earnings quality and earnings volatility does not has a significant effect on the earnings quality in PT. Bank Sumut. Meanwhile, the capital structure and earnings volatility simultaneous have a significant effect on the earnings quality.]]>
<![CDATA[Optimalisasi Pengetahuan Pelaporan Keuangan Digital dan Keamanan Data bagi masyarakat Desa Jati Kesuma ]]>
<![CDATA[Sari Nuzullina Rahmadhani]]>;
<![CDATA[Arie Kartika]]>;
<![CDATA[Vina Arnita]]>
<![CDATA[ Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara ]]>
Publisher : <![CDATA[Sistem Informasi dan Teknologi (Sisfokomtek) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (631.047 KB)
<![CDATA[Hasil pertanian dan peternakan merupakan salah satu sumber perekonomian warga desa. Selama ini desa kurang bisa memaksimalkan hasil pertanian dan peternakan mereka untuk kesejahteraan warga desa. Hal ini dikarenakan minimnya pengetahuan masyarakat mengenai beberapa hal, yaitu mengenai proses transaksi secara digital dan minimnya pengetahuan mengenai penyusunan laporan keuangan yang baik agar dapat digunakan dalam pengajuan kredit usaha. Oleh karena itu, perangkat desa mengharapkan agar masyarakat desa bisa ditingkatkan dan dikembangkan pemahamannya mengenai perlindungan konsumen, pelaku usaha, transaksi online yang aman, transparan dan menguntungkan serta penyusunan laporan keuangan yang baik. Sehingga Masyarakat dapat berbelanja, mengemas dan memasarkan produk tani mereka dengan segmen pasar luar kota dan luar provinsi. Masyarakat juga dapat memanfaatkan fasilitas kredit usaha rakyat sebagai bentuk tambahan modal usaha. Melalui permasalahan diatas maka Tim Pengabdian kepada Masyarakat memberikan sosialisasi berupa “Optimalisasi Pengetahuan Kelompok Tani Desa Jati Kesuma terhadap Pelaporan Keuangan secara Digital dan Keamanan Data”. Dari kegiatan tersebut masyarakat desa lebih mengetahui dan paham dalam bertransaksi secara online, serta lebih berhati-hati untuk memsasarkan hasil tani serta masyarakat juga mengetahui pembuatan laporan keuangan secara digital.]]>
