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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis

sari nuzullina rahmadhani

UNIVERSITAS MEDAN AREA

Author-ID : 2560897

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 16 Documents Claim Missing Document

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Analisis Anggaran Pendapatan dan Belanja Desa Terhadap Pembangunan Desa di Desa Parbuluan VI Kab. Dairi Adam Tambunan; Atika Rizki; Sari Nuzullina Rahmadhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

This study aims to determine the process of preparing the Village Revenue and Expenditure Budget (APBDes) in Parbuluan VI Village, Parbuluan District, Dairi Regency and to determine the realization of the Village Revenue and Expenditure Budget (APBDes) in the development of Parbuluan VI Village, Parbuluan District, Dairi Regency. This study uses a descriptive method with a quantitative approach with data analysis techniques obtained from analysis of budget reports and budget realizations in Parbuluan VI Village, Parbuluan District, Dairi Regency, North Sumatra Province as well as interviews with related village officials. The results showed that the APBDes preparation process was carried out starting from the RKPDes preparation process until ending with the determination of the budget carried out by the relevant Regency parties and the realization of the budget had been carried out entirely and it was found that there was more budget in each budget period.

Pengaruh Asimetri Informasi dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Dewi Maya Sari; Rana Fathinah Ananda; Sari Nuzullina Rahmadhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

This study aims to determine the effect of information asymmetry and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study are mining companies listed on the Indonesia Stock Exchange as many as 47 companies. Selection of the sample in this study using purposive sampling that samples are taken based on criteria-certain criteria. The sample in this study were 13 companies with 5 years of research so that the total data studied were 65 companies. The analysis technique used is panel data regression analysis which consists of descriptive analysis, classical assumption test, selection of panel data regression models, and hypothesis testing which is tested using Eviews 9. The results of the study using a partial test (t test) show that information asymmetry has a positive effect. and significant to earnings management. While managerial ownership has a negative and significant effect on earnings management. The results of the panel data regression showed that simultaneous asymmetry of information and kemanagerial ownership and significant effect on earnings management.

Effectiveness of Economic Value Added, Earnings Per Share, Market Share and Institutional Ownership on Stock Returns in Companies Listed on the IDX80 Index of the Indonesia Stock Exchange Vani Alicia Napitupulu; T. Alvi Syahri Mahzura; Sari Nuzullina Rahmadhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

This study aims to determine the Effect of Economic Value Added (EVA), Earnings Per Share (EPS), Market Share and Institutional Ownership on Stock Returns in Companies Listed on the IDX80 Index of the Indonesia Stock Exchange for the 2019-2021 Period. The population used in this study was 80 IDX80 companies listed on the Indonesia Stock Exchange. The sampling method is to use the census method. The sample used was 240 companies. The analysis techniques used are normality test, multicollinearity test, autocorrelation test, heteroskedasticity test, multiple linear regression analysis, multiple correlation coefficient test, F test, t test and determination coefficient test.Based on the test results of classical assumptions, it is known that the data are normally distributed and there are no symptoms of multicollinearity, autocorrelation and heteroskedasticity. The results of the coefficient of determination test showed an R2 value of 0.699 which means that 69.9% of the influence of bound variables can be explained by other variables that were not used in this study. Based on the results of the F test, it is known that together free variables affect bound variables. And based on the results of the t test, it is known that the free variables, namely Economic Value Added, Earnings Per Share and Institutional Ownership have a partial effect on the Stock Return variable while the Market Share variable does not partially affect the Stock Return variable.

Pengaruh Human Capital, Structural Capital Dan Capital Employed Terhadap Financial Distress Sari Nuzullina Rahmadhani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): 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.v4i3.1881

Penelitian bertujuan untuk menguji dan menganalisis pengaruh dari human capital, structural capital dan capital employed terhadap financial distress pada perusahaan Manufaktur Industri Dasar dan Kimia periode 2019-2021. Populasi dalam penelitian ini yaitu 79 perusahaan dengan teknik penarikan sampel yaitu purposive sampling, sehingga diperoleh sampel sebanyak 37 perusahaan selama 3 tahun periode pengamatan. Teknik analisis data yang digunakan yaitu analisis regresi data panel dengan menggunakan aplikasi Eviews. Hasil uji menunjukkan bahwa secara parsial Human capital tidak memiliki pengaruh yang signifikan terhadap financial distress. Strutural capital berpengaruh negatif dan signifikan terhadap financial distress. Sedangkan capital employed berpengaruh positif dan signifikan terhadap financial distress. secara bersama-sama, human capital, structural capital dan capital employed hanya mampu mempengaruhi financial distress sebesar 11,59% pada perusahaan Manufaktur Industri Dasar dan Kimia periode 2019-2021.

ACCOUNTING PROFESSION: USING SWOT ANALYSIS APPROACH IN 5.0 SOCIETY ERA Sari Nuzullina Rahmadhani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.79

The accounting profession has a very important role in various entities and sectors. This study aims to examine the existence of the accounting profession related to the presence of the 5.0 industrial revolution era. This research uses quantitative methods. The sample in this study were accountants who worked as accountant educators, public accountants and tax consultants in the city of Medan, totaling 150 people. As a result, it is known that the role of the accounting profession in the era of the industrial revolution 5.0 has been transformed into digital skills, applying new technology prototypes, learning by doing, international certification-based education, responsive to changes in industry, business and technology development, as well as curricula and learning based on digital skills. Accountant professional bodies need to encourage and facilitate continuous learning for accountants, for example through an online course or knowledge base that can be accessed widely and provides real-time and continuous updating of knowledge. This is necessary so that the accounting profession can continue to exist in an era of challenges. 5.0.

Edu Fun Entrepreneurship : Inovasi Olahan Tani Rakyat Berbasis Economic Sustainability, Desa Jati Kesuma,Namorambe Kab. Deli Serdang: Edu Fun Entrepreneurship : Inovasi Olahan Tani Rakyat Berbasis Economic Sustainability, Desa Jati Kesuma,Namorambe Kab. Deli Serdang Sari Nuzullina Rahmadhani; Rana Fathinah Ananda; Marizha Nurcahyani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

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

Desa Jati Kesuma, Kecamatan Namorambe, Kabupaten Deli Serdang, Provinsi Sumatera Utara memiliki kelompok masyarakat yang bernama Gapoktan Jati Kesuma. Kelompok masyarakat ini merupakan kelompok masyarakat produktif yang dapat dikembangkan menjadi wirausahawan baru di Desa. Gapoktan dimana sebagian besar dari Gapoktan fokus pada budidaya jambu air merah thongsamsi, dengan total produksi keseluruhan hasil panen tani tersebut mencapai 1 ton setiap tahunnya. Kelompok masyarakat memanfaatkan lahan khusus pada pertanian seluas ± 1 hektar di lokasi lahan budidaya tersebut. Kelompok Gapoktan Jati Kesuma mengalami kendala dalam penanganan pasca panen dan pengolahan hasil produksi panen tani sebanyak 1 ton. Hal ini dikarenakan para kelompok tani tersebut masih menggunakan manajemen usaha dan pemasaran secara konvensional dalam memasarkan dan menjual produk hasil panen. Dari hasil kunjungan dan wawancara dengan mitra, diketahui Gapoktan memiliki beberapa masalah yang dihadapi, yaitu: 1) Belum bisa membuat produk olahan dari hasil panen sehingga banyak hasil panen yang terbuang (busuk) dan rendahnya minat buah di daerah itu sendiri. 2) Belum menjual produk secara online. 3) Tidak adanya produk unggulan yang menjadi strategi promosi yang berkelanjutan. 4) Tidak adanya pola SDM yang terintegrasi. Pentingnya PKM ini dilaksanakan 1) Mengatasi sisa hasil panen jambu untuk diolah menjadi produk olahan berupa keripik buah yang dapat meningkatkan fokus perekonomian pada kesejahteraan bersama, 2) Mengedukasi kelompok masyarakat melalui Edu Fun Entrepreneurship dalam penggunaan media online seperti instagram dan tiktok untuk memasarkan dan menjual seluruh produk olahannya, 3) Dengan adanya produk unggulan hasil olahan, dapat menjadi sarana strategi promosi pengembangan Desa, 4) Pemberdayaan Gapoktan dalam membentuk karakter berwirausaha berbasis economic sustainability. Tujuan PKM ini; 1) Menciptakan inovasi produk olahan dan model pemasaran dan penjualan berbasis Edu Fun Entrepreneurship dari hasil panen jambu sebagai produk unggulan Desa, 2) Melahirkan entrepreneur dan content creator sebagai sarana promosi Desa. Kata kunci : kelompok tani; entrepreneurship; economic sustainability

Co-Authors Adam Tambunan Aditya Amanda Pane Arie Kartika Atika Rizki Dewi Maya Sari Hasbiana Dalimunthe Marizha Nurcahyani Rana Fathinah Ananda T. Alvi Syahri Mahzura Vani Alicia Napitupulu Vina Arnita

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