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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Akuisisi : Jurnal Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Dinamisia: Jurnal Pengabdian Kepada Masyarakat SENTRALISASI Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) ACCRUALS (Accounting Research Journal of Sutaatmadja) ATESTASI : Jurnal Ilmiah Akuntansi JURNAL MUTIARA AKUNTANSI JASS (Journal of Accounting for Sustainable Society) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Pelita Masyarakat JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah Manajemen dan Bisnis (JIMBI)
Munawarah
Universitas Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Physics Public Health Social Sciences Other

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PENGARUH EARNING POWER, FIRM SIZE, DAN LEVERAGE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK TAHUN 2011-2015 Munawarah Munawarah
JURNAL MUTIARA AKUNTANSI Vol 2 No 1 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 1 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.482 KB)

Abstract

The aim of this study is to examine and analyze the earnings power, firm siz, good corporate governance and leverage to the earnings management of the food and beverage’s sub sectors listed on the Indonesian Stock Exchange in the period 2011-2015. The research was causal research method and used secondary data. The population was 14 companies, and 60 of them were used as the samples, which taken by purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that simultaneously earnings power, firm size, and leverage had significant effect to earnings management. Partially, earnings power and firm size had no significant effect to earnings management. While, leverage had a positif significant effect to earnings management. The R2 was 0,149, which means that 14,9 % variation of earnings management variable can be explained by variations of earning power, firms size and leverage. While the remaining 85,1 % was affected by other factors.Keyword : Earnings Power, Firm Size, , Leverage, and Earnings Management
PENGARUH ANALISIS FUNDAMENTAL TERHADAP HARGA SAHAM PADA PERUSAHAAN REAL ESTATE DAN PROPERTY Munawarah Munawarah
JURNAL MUTIARA AKUNTANSI Vol 2 No 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The aim of this study is to examine and analyze Fundamental Analysis measured by Financial Ratios such as Debt to Equity Ratio (DER),Earning Per Share (EPS), Economic Value Added (EVA), and Market Value Added (MVA) to the Share Price of the Property and Real Estate sub sectors listed on the Indonesian Stock Exchange in the period 2011-2015. The research was causal research method and used secondary data. The population was 47 companies, and 12 of them were used as the samples, which taken by purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that simultaneously Debt to Equity Ratio (DER),Earning Per Share (EPS), Economic Value Added (EVA), and Market Value Added (MVA) had positif significant effect to Share Price. Partially, Only Economic Value Added (EVA) had no significant effect to Share Price. Debt to Equity Ratio (DER) had negatif significant effect to Share Price. While Earning Per Share (EPS),and Market Value Added (MVA) had a positif significant effect to Share Price. The R2 was 0,713, which means that 71,3 % variation of Share Price variable can be explained by variations of Debt to Equity Ratio (DER),Earning Per Share (EPS), Economic Value Added (EVA), and Market Value Added (MVA). While the remaining 28,7 % was affected by other factors.Keyword : Debt to Equity Ratio (DER),Earning Per Share (EPS), Economic Value Added (EVA), Market Value Added (MVA), and Share Price
Analisis Prediksi Kondisi Financial Distress Debitur Pasca Erupsi Gunung Sinabung Munawarah Munawarah; Wenny Anggeresia Ginting
JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL Vol 11, No 1 (2019): JUPIIS (JURNAL PENDIDIKAN ILMU ILMU SOSIAL) JUNI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jupiis.v11i1.12222

Abstract

One of the factors causes financial distress is a natural disaster such as Eruption of Sinabung in Karo. By using the financial’s debtor performance (financial ratios), Bank officer has an analyzing system to detect the ability of the debtor to pay their liabilities. The aim of this research is to design prediction model and analyze whether Working Capital to Total Asset, Sales to total Asset, Total Debt to Total Asset, Total Debt to Total Equity, and Earning Before Interest and Taxes to Total Asset  have significant influence to predict the financial distress or non financial distress of debtor while the Sinabung eruption is happening. The analysis method using Binary logistic with dummy data on the dependent variable. The result shows that only Total Debt to Total Asset has positive and significant effect to predict the probability of debitor’s financial distress. The possibility of predictions accurate is about 86,7%. The value Nagelkerke R Square is  67,8 % which indicates that the variation of financial distress and non financial distress’s probability  can be explained by variation of  Working Capital to Total Asset, Sales to total Asset, Total Debt to Total Asset, Total Debt to Total Equity, and Earning Before Interest and Taxes to Total Asset. While 32,2 % can be explained by others factor exclude of the research.
Zmijewski dan Springate : Analisis Diskriminan dalam Memprediksi Financial Distress Munawarah Munawarah
Akuisisi: Jurnal Akuntansi Vol 15, No 1 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i1.279

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan model Zmijewski dengan model Springate dalam memprediksi financial distress pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Objek penelitian merupakan perusahaan sektor property dan real estate dari tahun 2011-2015. Total populasi 47 perusahaan. Sampel sebesar 35 perusahaan diambil dengan teknik purposive. Total pengamatan 175 perusahaan. Variabel pada penelitian ini adalah mengambil nilai cut-off yang tersaji pada model Zmijewski (X-score) dan model Springate (S-Score). Penelitian menggunakan pendekatan deskriptif dengan jenis data sekunder yang bersumber dari laporan keuangan tahunan dari 2011-2015. Hasil menunjukkan pada model Zmijewski ada beberapa perusahaan yang berpotensi mengalami kebangkrutan yaitu 15 perusahaan pada tahun 2011, 13 perusahaan pada tahun 2012 dan 2013, 17 perusahaan pada tahun 2014, dan 12 perusahaan pada tahun 2015. Sedangkan melalui model Springate ditemukan beberapa perusahaan yang berpotensi mengalami kebangkrutan, yaitu 24 perusahaan pada tahun 2011, 20 perusahaan pada tahun 2012, 17 perusahaan pada tahun 2013, 14 perusahaan pada tahun 2014, dan 19 perusahaan pada tahun 2015.
PROGRAM KEMITRAAN MASYARAKAT MELALUI INOVASI PANGANAN BERBAHAN DASAR LABU SIAM DAN PELATIHAN E-COMMERCE UNTUK MENINGKATKAN EKONOMI Munawarah Munawarah; Keumala Hayati; Delyanti Azzumaritho Pulungan
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 4 No. 2 (2020): Jurnal Panrita Abdi - Juni 2020
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1194.522 KB) | DOI: 10.20956/pa.v4i2.7329

Abstract

Community Partnership Program Through Chayote  Based Handling Innovation and E-Commerce Training to Improve the EconomyAbstract. The purpose of this community development program is to increase the ability and creativity of housewives in creating a product that can later be sold and improve the economy in Lingkungan XI Kelurahan Suka Maju, Kecamatan Medan Johor Sumatera Utara. The team provides training in the form of processing products from chayote to become syrup,candy, jam and chips. In addition to processing products, partners are also introduced and taught how to prepare simple financial reports such as the calculation of cost of goods manufactured, cost of goods sold, and estimated profit and loss to control finances. After the product training process, partners are also taught the marketing process by maximizing technology through digital e-commerce platforms, one of which is shoppe to market their products to be more widely known. The results obtained after the training program show that there is community satisfaction as a partner for the empowerment program. This is also marked by the increased ability of partners in terms of making products from chayote, as well as being able to market it through digital marketing platforms through e-commerce so as to increase sources of incomeKeywords: Chayote, e-commerce, Medan Johor.Abstrak. Tujuan dari program kemitraan masyarakat ini adalah untuk meningkatkan kemampuan serta kreatifitas ibu-ibu rumah tangga dalam menciptakan suatu produk yang nantinya dapat dijual dan meningkatkan ekonomi di Lingkungan XI Kelurahan Suka Maju Kecamatan Medan Utara.Tim memberikan pelatihan berupa pengolahan produk dari labu siam untuk dijadikan sirop, permen, selai dan keripik(stick labu). Selain mengolah produk, mitra juga diperkenalkan serta diajarkan cara menyusun laporan keuangan sederhana seperti perhitungan harga pokok produksi, harga pokok penjualan, serta estimasi untung rugi untuk mengontrol keuangan. Setelah proses pelatihan pembuatan produk, mitra juga diajarkan proses marketing dengan memaksimalkan teknologi melalui platform digital e-commerce salah satunya shoppe untuk memasarkan produk mereka agar lebih dikenal luas. Hasil yang diperoleh setelah program pelatihan menunjukkan bahwa adanya kepuasan masyarakat selaku mitra terhadap program pemberdayaan. Hal ini juga ditandai dengan meningkatnya kemampuan mitra dalam hal membuat produk dari labu siam, serta mampu memasarkannya melalui platform digital marketing melalui e-commerce sehingga dapat menambah sumber penghasilan.Kata Kunci: Labu siam, e-commerce, Medan Johor.
Pengaruh Tekanan Waktu, Tindakan Supervisi, Locus of Control, dan Resiko Audit Terhadap Penghentian Prematur Prosedur Audit di BPKP Sumut Maulana Idham S Nasution; Wilisra Wilfrida Marbun; Munawarah Munawarah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 1 (2020): EKUITAS - Agustus 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i1.157

Abstract

This study aims to determine the impact of time pressure, super vision actions, locus of control and audit risk on premature termination of audit procedures. Data collection techniques in this study used a questionnaire (questionnaire). The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results showed that time pressure, supervision measures, locus of control and audit risk simultaneously had a positive and significant effect on premature termination of audit procedures at BPKP in Medan. Partially time pressure has no positive and insignificant effect on Premature Termination of Audit Procedures at BPKP in Medan. Partially, the supervision action has a positive and significant effect on the Premature Termination of Audit Procedures at BPKP in Medan. Partially Locus of Control has a positive and significant effect on Premature Termination of Audit Procedures at BPKP in Medan. Partially audit risk does not have a positive and significant effect on Premature Termination of Audit Procedures at BPKP in Medan
Implikasi Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan Yang Memperoleh Sustainability Reporting Award (SRA) Yeni Octaviani Zalukhu; Heri Afrilianto Manalu; Munawarah Munawarah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 1 (2020): EKUITAS - Agustus 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i1.379

Abstract

The Purpose of this study is to test or analyze the financial of the use of corporate social responsibility. The measurement of social responsibility is based on general reporting initiative or often reffered to as GRI used in testing. Explanatory research with a quantitative approach aims to analyze a theory that is used to determine whether an hypothesis is accepted or rejected by a previous trial. Companies that have joined the winner of Sustainability Reporting Awards (SRA) have a total of 32 companies as a sample population for testing observations that publish their sustainability review activities clearly and were listed on the Indonesia stock Exchange in the 2015-2018 period. Purposive sampling where the are 19 companies outlined in the test so that the sample used for 4 years to 76 samples as a means of observation test. Descriptive analysis and inferential analysis are 2 ways to analyze the research data test. Comparison of data translation methods using the classic assumption test and hypothesis testing. The conclusion from this study is expected to be able to have the accuracy of research data if corporate social responsibility (CSR) does not significantly influence return On Assets (ROA), Corporate Social Responsibility (CSR) does not significantly influence Return On Equity (ROE), Corporate Social Responsibility (CSR) does not significantly influence the Price Book Value (PBV).
ACCURACY OF SPRINGATE, ZMIJEWSKY AND GROVER AS LOGISTIC MODELS IN FINDING FINANCIAL DIFFICULTY OF FINANCING COMPANIES Munawarah Munawarah; Keumala Hayati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (843.33 KB) | DOI: 10.35310/accruals.v3i1.36

Abstract

This study aims to determine both the Springate model, Grover and Zmijewski able to predict the condition of financial distress in finance companies listed on the Indonesia Stock Exchange. And of the three models can be known which model is the most accurate in predicting financial distress. The population in this study are companies in the financing sector listed on the Indonesia Stock Exchange in the period 2013 to 2017 as many as 17 companies. By using purposive sampling technique, a total sample of 85 financing companies was obtained. The data used are secondary data sourced from the company's annual financial reports. The analysis model used is logistic regression. Simultaneously, all predictive models for Springate, Zmijewski, and Grover affect the probability of financial distress. While partially only Zmijewski can influence the prediction of financial distress conditions in Financing sub-sector companies listed on the Indonesia Stock Exchange. Nagelkerqe Square value shows 0.606 meaning that only 60.6% variation of the accuracy of these three models in predicting financial distress conditions of finance companies. While the remaining 39.4% can be explained by other models not examined in this study
Dampak Firm Size, Return on Equity, Debt to Assets Ratio Terhadap Income Smoothing Oleh Perusahaan Manufaktur Ernita Marliani Halawa; Ermayanti Sitanggang; Munawarah Munawarah
Journal of Business and Economics Research (JBE) Vol 1 No 3 (2020): Oktober 2020
Publisher : Forum Kerjasama Pendidikan Tinggi

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Abstract

The purpose of this research is to test or describe the effect partially or simultaneously, variable firm size, return on equity, debt to assets ratio. This is an explanatory research with a quantitative approach analyze a theary used which to know is accepted or rejection of previous test hypotheses. Sampling was done by using the data method in the form the company’s annual finacial reviews are published by the IDX itself for sample usage. Determination of the sample is applied for observation, namely using multiple linear regression analysis techniques and descriptions used sourced from the interior of the IDX financial statements for 2015-2017. The population of 38 companies multiplied by 3 years is the number observation of 114 sample companies in Manufacturing companies listed on the IDX 2015-2017. Descriptive analysis and inferential analysis can characteristically using two models to analyze the research data test. Ratio the method of describing the classical assumptions and testing hypothesis. To determine which observations are drawn a conclusion the result variable states that variable Y income smoothing is not has an influence on the variable X1 firm size, variable Y income smoothing has no effect on the variable X2 Return on Equity (ROE), variable Y income smoothing has no effect on Debt to Assets Ratio (DAR).
Pengaruh Pengalaman, Etika Profesi, Objektivitas dan Time Deadline Pressure terhadap Kualitas Audit Di Badan Pengawas Keuangan dan Pembangunan Medan Keumala Hayati; Ester Marianita Pangaribuan; Munawarah Munawarah; Wenny Anggresia Ginting
SENTRALISASI Vol. 8 No. 2 (2019): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v8i2.434

Abstract

AbstrakThe  objective  of  the  research  was  to  analyze  and  provide  physical evidence: (1) The effect of Experience of auditor on the Audit Qaulity (2) Effect of Professional Auditor Ethics on the Quality of Audit, (3) Effect of Auditor Objectivity on the Quality of Audit, 4) Effect of Auditor Time Deadline Pressure on the Quality Audit, (5) Effect of Experience, Professional Ethics, Objectivity And Time Deadline Pressure simultaneously on the Quality Audit. The research populations were all auditors working at BPKP office, North Sumatra Province. The research samples used were chosen using saturated sampling technique, consisting of 95 respondents with return rate of 100%. The research data were analyzed using multiple regression analysis. Results of the analysis concluded that the (1) Experience and Professional Auditor Ethics significant positive effect on Audit Quality, (2) Objectivity and Time Deadline Pressure did not have any significant effect on Audit Quality, and (3) Experience, Ethics Profession, Objectivity, And Time Deadline  Pressure  simultaneously  had  a  significant  effect  on  Audit  Quality.  Keywords: Experience, Ethic Professional,Objectivity, Time Deadline Pressure, AuditQuality
Co-Authors Abigail Manurung Achmad Fahrudin Anggiat Parasion Purba Anggono Anggono Anton Wijaya Armey Sarumaha Bayu Wulandari Cindy Fransisca Delyanti Azzumaritho Pulungan Ermayanti Sitanggang Ernita Marliani Halawa Estefania Graciela Ester Marianita Pangaribuan Fauziah Kumalasari Felicia Felicia Giabrella Octavia Heri Afrilianto Manalu Ike Rukmana Sari Jeffry Suryono Jenny Thalia Kavita Kavita Keumala Hayati Kristina Limbong Marlina Laia Mas Intan Purba Matius Nainggolan Maulana Idham S Nasution Nanci Tesalonika Sianturi Nofia Enjelina Sianturi Novita Lamria Simatupang pelina marbun Putri Marina Valentin Rensa U br. Ginting Rosaulina Marpaung Sastrauli Doharni Sidauruk Siti Aisyah Nasution Siti Dini Siti Dini Sumita Dewi Manalu Suwandi Suwandi Syakina Syakina Taufik Akbar Parluhutan Tetty Yuliaty Wenny Anggeresia Ginting Wenny Anggeresia Ginting Wenny Anggresia Ginting Wilisra Wilfrida Marbun Yeni Octaviani Zalukhu Yuni Lestari Br Sitepu