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All Journal Jurnal Riset Akuntansi dan Bisnis NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Proceeding International Seminar of Islamic Studies Proceedings of The International Conference on Business and Economics
Farah Soufika Thahirah
Universitas Pembangunan Panca Budi
Religion Arts Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Keputusan Investasi Melalui Struktur Modal dalam Menentukan Nilai Perusahaan dengan Sub Model Matematika Path Analysis pada Perusahaan Properti Dan Real Estate Mika Debora Br Barus; Meigia Nidya Sari; Farah Soufika Thahirah
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/9889

Abstract

This research aims to prove the influence of investment decisions on the value of companies with capital structures as vaiabel intervening in property and real estate companies listed on the IDX. The data used is the annual report of each company. The analytical method used in this study is the associative method. The sampling method used is purposive sampling with a total sample of 10 Property and Real Estate Companies listed on the IDX and data from 2014 2019. The results of this study indicate that investment decisions partially have no significant effect on the capital structure of Property and Real Companies. Estate listed on the IDX. Investment decisions partially have a significant effect on firm value in Property and Real Estate Companies listed on the IDX. Partial capital structure has no significant effect on firm value in Property and Real Estate Companies listed on the IDX. Investment decisions and capital structure simultaneously have a significant effect on firm value in Property and Real Estate Companies listed on the IDX. Capital structure is not an intervening variable between investment decisions and firm value in Property and Real Estate Companies listed on the IDX
VILLAGE UNIT COOPERATIVE BUSINESS INCOME ANALYSIS BASED ON MATHEMATICS MODEL (Case Study of Lau Gumba Village, Karo Regency) Mika Debora Br Barus; Meigia Nidya Sari; Farah Soufika Thahirah
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

Mathematical modeling is the process of inferring a mathematical model of a phenomenon based on the assumptions used. The purpose of a mathematical model is to make decisions based on real situations by analyzing the model. This study aims to obtain a mathematical model of the income of Tomuan Holbung KUD in Asahan Regency, to determine the most dominant variable affecting income and to determine the perception of the Tomuan Holbung village community on income, the progress of KUD in the area. The method used in this study is a quantitative method. Data collection techniques through literature study. Data analysis used linear regression analysis so that a mathematical model was obtained, namely Y = 228961 935 - 0.197x e. The constant is 228961935 which means if income (Y) does not exist or is zero (zero), then the SHU (Y) in the cooperative will decrease by Rp. 289,61,935. While the value of b (regression coefficient) shows a negative value of 0.197. The value of 0.197 means that if the income is zero then the SHU remains the same and each additional 1 sale reduces the SHU by 0.197.Keywords:Mathematical modeling, business income, KUD.
MODEL PENGGUNAAN INFORMASI AKUNTANSI PADA BUMDES DI DESA PEMATANG SERAI KABUPATEN LANGKAT Galih Supraja; Mustafa Mustafa; Farah Soufika Thahirah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 1 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i1.2023.%p

Abstract

Penelitian ini bertujuan untuk menganalisis model penggunaan informasi akuntansi pada BUMDES di Desa Pematang Serai Kabupaten Langkat dalam rangka peningkatan Pendapatan Asli Desa melalui pelatihan akuntansi, lama berdiri usaha dan skala usaha dalam penggunaan sistem informasi akuntansi BUMDES di Desa Pematang Serai Kabupaten Langkat dengan pengumpulan data menggunakan kuisioner. Pengujian yang digunakan dalam penelitian ini adalah uji kualitas data, uji normalitas data, analisis regresi linear berganda, dan uji hipotesis. Model regresi yang digunakan dalam penelitian ini adalah model regresi linear berganda dengan bantuan alat uji statistik. Metode pengambilan sampel pada penelitian menggunakan metode Random Sampling (acak) yang diperoleh sebanyak 30 pengelola BUMDES di Desa Pematang Serai Kabupaten Langkat. Hasil uji regresi Hipotesis pertama diterima dan H0 ditolak, dimana hasil uji T pada variabel pelatihan akuntansi diperoleh probabilitas Sig. Sebesar 0,000. yang berarti nilai Sig ≤ 0,05 atau (0,000 ≤ 0,05), Begitu pula dengan nilai T hitung pada pelatihan akuntansi adalah 8,681 . Dan nilai T tabel sebesar 2,0518 Sehingga dapat diperoleh nilai (Thitung ≥ Ttabel) atau (8,691 ≥ 2,0518). dikarenakan pelatihan akuntansi berpengaruh signifikan terhadap penggunaan sistem informasi akuntasi di BUMDES di Desa Pematang Serai Kabupaten Langkat. Hasil uji regresi hipotesis kedua ditolak dan H0 diterima dimana hasil uji T pada variable lama berdiri usaha diperoleh probabilitas sig sebesar 0,329. Yang berarti nilai sig >0,05 atau (0,329 > 0,05), . Begitu pula dengan nilai Thitung -0,995 . Dan nilai Ttabel 2,0518 . Sehingga dapat diperoleh nilai (Thitung < Ttabel) atau (-0,995 < 2,0518) yang artinya bahwa variabel lama berdiri usaha tidak berpengaruh signifikan terhadap penggunaan sistem informasi akuntansi pada BUMDES di Desa Pematang Serai Kabupaten Langkat. Hasil uji regresi hipotesis ketiga ditolak dan H0 diterima dimana hasil uji T pada variable skala usaha diperoleh probabilitas sig sebesar 0,586. Yang berarti nilai sig >0,05 atau (0,586 > 0,05), . Begitu pula dengan nilai T hitung 0,551 . Dan nilai T tabel 2,0518 . Sehingga dapat diperoleh nilai (T hitung < T tabel) atau (0,55551 < 2,0518). yang artinya bahwa variable skala usaha tidak berpengaruh signifikan terhadap penggunaan system informasi akuntansi pada BUMDES di Desa Pematang Serai Kabupaten Langkat.
Study of the Use of Accounting Information at BUMDES in Pematang Serai Village, Langkat Regency Galih Supraja; Mustafa Mustafa; Farah Soufika Thahirah
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.674

Abstract

This study aims to analyze the model of using accounting information at BUMDES in Pematang Serai Village, Langkat Regency in order to increase Village Original Income through accounting training, length of business establishment and business scale in using the BUMDES accounting information system in Pematang Serai Village, Langkat Regency by collecting data using a questionnaire . The tests used in this study were data quality tests, data normality tests, multiple linear regression analysis, and hypothesis testing. The regression model used in this study is a multiple linear regression model with the help of statistical test tools. The sampling method in this study used the Random Sampling method (random) which obtained as many as 30 BUMDES managers in Pematang Serai Village, Langkat Regency. Regression test results The first hypothesis is accepted and H0 is rejected, where the results of the T test on the accounting training variable obtain a probability of Sig. By 0.000. which means the Sig value ≤ 0.05 or (0.000 ≤ 0.05), as well as the T value calculated in accounting training is 8.681 . And the T table value is 2.0518 so that a value can be obtained (Tcount ≥ Ttable) or (8.691 ≥ 2.0518). because accounting training has a significant effect on the use of accounting information systems at BUMDES in Pematang Serai Village, Langkat Regency. The results of the second hypothesis regression test were rejected and H0 was accepted where the results of the T test on the long standing business variable obtained a sig probability of 0.329. Which means the sig value > 0.05 or (0.329 > 0.05). Likewise with the value of Tcount -0.995 . And the Ttable value is 2.0518. So that the value (Tcount <Ttable) or (-0.995 <2.0518) can be obtained, which means that the long standing variable has no significant effect on the use of accounting information systems at BUMDES in Pematang Serai Village, Langkat Regency. The results of the third hypothesis regression test were rejected and H0 was accepted where the results of the T test on the business scale variable obtained a sig probability of 0.586. Which means the sig value > 0.05 or (0.586 > 0.05), . Likewise with the calculated T value of 0.551 . And the T table value is 2.0518 . So that a value can be obtained (T count < T table) or (0.55551 < 2.0518). which means that the business scale variable has no significant effect on the use of the accounting information system at BUMDES in Pematang Serai Village, Langkat Regency.
KAJIAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM BUDAYA KEARIFAN LOKAL TRADISI HANYUT LANCANG DI KABUPATEN LANGKAT Galih Supraja; Yerisma Welly; Noviani Noviani; Farah Soufika Thahirah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 9 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i9.2023.4573-4585

Abstract

Tradisi Hanyut Lancang di Kabupaten Langkat dilakukan sebagai wujud pelaksanaan praktik dan pengungkapan Corporate social responsibility (CSR). Hal ini digunakan untuk menjaga hubungan baik antara entitas dan pemangku kepentingan. Internalisasi budaya dapat menjadi pijakan dalam banyak kegiatan. Internalisasi ini dikhususkan dalam pelaksanaan kegiatan dan pengungkapan CSR. Hal ini dapat diasumsikan sebagai bentuk corporate ibadah. Penelitian bertujuan untuk menginterpretasikan praktik dan pengungkapan CSR terkait dengan budaya kearifan lokal. Penelitian ini menggunakan metode studi kasus. Peneliti melakukan wawancara dan penelusuran mendalam terhadap bentuk CSR. Dokumen pendukung merupakan data sekunder pendukung pelaksanaan kegiatan CSR di perusahaan dan industri. Data yang diperoleh diolah kemudian disintesis berdasarkan kajian-kajian terkait CSR dan budaya untuk menghasilkan deskripsi tentang hubungan antara budaya dan Praktik CSR yang dilakukan perusahaan dan industri di Kabupaten Langkat.. State of the art dan kebaharuan penelitian ini mengisi gap mengenai praktik dan pengungkapan CSR terkait kearifan lokal yang dimiliki suatu daerah.
Co-Authors Galih Supraja Mika Debora Br Barus Mustafa Mustafa Noviani Noviani Sari, Meigia Nidya Welly, Yerisma