Articles
<![CDATA[E-ELEARNING DALAM MENINGKATKAN KOMPETENSI MENGAJAR DOSEN DI PERGURUAN TINGGI DI KOTA MEDAN ]]>
<![CDATA[Harahap, Seprida Hanum]]>;
<![CDATA[Alpi, Muhammad Firza]]>
<![CDATA[ JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 4, No 1 (2017): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER ]]>
Publisher : <![CDATA[JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) ]]>
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<![CDATA[This research show about the use of internet as learning media to improving teaching competence at universities in Kota Medan. It is expains how the internet can be used as learning media on teaching and learning process when the class activities begin and improve teaching competence. The benefit of this research is expected to improve lecturers teaching competence based on the theoretical study of information technology-based learning media by internet-based website used at universities in Kota Medan. This research is descriptive qualitative where it will reveal facts and circumstances that occur at the time of lecturing activities conducted lecturer subjects in the faculty of economics at the universities in Kota Medan. The population of this research consists of three universities in Kota Medan consist of Univesitas Muhammadiyah Sumatera Utara, Universitas Negeri Medan and Universitas Harapan Medan with the object of research is the lecturer from the college which the population of 80 lecturers from 100 questionnaires that have been distributed. Based on the pedagogical results of the questionnaire of the teacher respondents, it was found that 83% of the teachers gave the teaching with good pedagogic results, while the competence for teachers for internet use as a learning media found that only 63% of 80 respondents who internet used as learning media.Keywords : Learning Media, Internet, Website, E-Learning.]]>
<![CDATA[FAKTOR-FAKTOR KUALITAS PEMERIKSAAN PADA PERUM BULOG DIVISI REGIONAL SUMATERA UTARA ]]>
<![CDATA[Alpi, M. Firza]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v5i2.2673
<![CDATA[This study aims to determine the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations in the Perum Bulog, this study is also to know and analyze the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations the Perum Bulog. This research uses associative research. The population used in this study were all employees of Internal Audit Perum Bulog. The sample taken in this study was 41 from census data on Perum Bulog. In this study data analysis models and techniques use a multiple linear regression approach. The results showed that the competency value showed a significance level of 0.001, Integrity showed a significance value of 0.009 and accountability of 0.003 where the three variables were smaller than 0.05 which partially had a significant effect on the Quality of Examination at the Perum Bulog. Other variable have no partial effect on the quality of the examination.]]>
<![CDATA[Model Faktor Determinan Pemilihan Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak Pada Universitas Swasta Di Kota Medan ]]>
<![CDATA[Nainggolan, Edisah Putra]]>;
<![CDATA[Sari, Maya]]>;
<![CDATA[Alpi, M. Firza]]>;
<![CDATA[Jufrizen, Jufrizen]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i1.943
<![CDATA[This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting Students as a Tax Consultant at a Private University in the City of Medan. The population in this study were all accounting students in several private universities in Medan. Sampling in this study used purposive sampling with proposals from accounting majors in semester II, IV, VI and VIII. Determination of the number of samples in this study is based on the Central Limit Theorema which says the number of samples to reach a normal curve of at least 30 respondents. The type of data used in this study uses primary data. Data collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results showed that partial and simultaneous work environment, personality, social values, professional recognition, professional training and gender significantly influence the Career Interests of Private University Accounting Students in Medan City]]>
<![CDATA[Model Faktor Determinan Pemilihan Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak Pada Universitas Swasta Di Kota Medan ]]>
<![CDATA[Edisah Putra Nainggolan]]>;
<![CDATA[Maya Sari]]>;
<![CDATA[M. Firza Alpi]]>;
<![CDATA[Jufrizen Jufrizen]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i1.943
<![CDATA[This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting Students as a Tax Consultant at a Private University in the City of Medan. The population in this study were all accounting students in several private universities in Medan. Sampling in this study used purposive sampling with proposals from accounting majors in semester II, IV, VI and VIII. Determination of the number of samples in this study is based on the Central Limit Theorema which says the number of samples to reach a normal curve of at least 30 respondents. The type of data used in this study uses primary data. Data collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results showed that partial and simultaneous work environment, personality, social values, professional recognition, professional training and gender significantly influence the Career Interests of Private University Accounting Students in Medan City]]>
<![CDATA[Analisis Determinan Yang Mempengaruhi Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Muhammad Firza Alpi]]>;
<![CDATA[Dini Aprilia]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i02.1581
<![CDATA[This study aims to determine the effect of company size, size of the board of commissioners, and profitability on corporate social responsibility listed on the Indonesia Stock Exchange for the 2014-2018 period. This research approach uses an associative research approach. The data collection method is done by documenting data sourced from the annual reports of the Indonesia Stock Exchange. Based on the sample collection, which is done by using a check list according to the criteria, the number of research samples is 6 companies from 15 populations. research samples during the period 2014-2018 and data analysis techniques in this research are descriptive statistics, classic assumption tests which include normality test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results show that company size has a positive but insignificant effect on disclosure of corporate social responsibility, size of the board of commissioners has a positive but not significant effect on disclosure of corporate social responsibility, and profitability has a positive but not significant effect on disclosure of corporate social responsibility in automotive companies listed in Indonesia Stock Exchange for the period 2014-2018).]]>
<![CDATA[Model Pengukuran Kualitas Audit pada Kantor Akuntan Publik di Kota Medan : Pendekatan Partial Least Squares (PLS) - SEM Analisys ]]>
<![CDATA[Novien Rialdy]]>;
<![CDATA[M. Firza Alpi]]>;
<![CDATA[Nadia Ika Purnama]]>;
<![CDATA[Januri Januri]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i02.1514
<![CDATA[This study aims to analyze the factors that affect the quality of the audit at the public accounting firm in Medan. This research is a basic research. The research was conducted in several public accounting firms (KAP) in Medan City. The population in this study were all independent auditors who worked at the Public Accounting Firm (KAP) in Medan City, which were registered in the IAI Directory of the Public Accountants Compartment in 2018-2019, totaling 168 auditors. Sampling is done using probability techniques that provide equal opportunities for each member of the population to be elected. Because the number of the study population is small, all populations are sampled (census). The data used in this study are primary and secondary data. Primary data used in this study were obtained by distributing questionnaires to internal auditors who work at the Public Accounting Firm (KAP) in Medan City. The results showed that there was a significant effect of accountability on audit quality. There is a significant effect of competence on audit quality. There is a significant effect of independence on audit quality. There is a significant effect of professional ethics on audit quality. And the professional ethics moderation model is able to strengthen the influence of competence on audit quality.]]>
<![CDATA[PENGARUH CURRENT RATIO DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PLASTIK DAN KEMASAN ]]>
<![CDATA[M. Firza Alpi]]>;
<![CDATA[Ade Gunawan]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i2.43
<![CDATA[Penelitian ini mempunyai tujuan untuk mengetahui pengaruh secara simultan dan parsial dari variabel bebas yaitu Current Ratio (CR) dan Total Asset Turnover (TATO) terhadap variabel terikat yaitu Return On Assets (ROA). Penelitian ini dilakukan pada Perusahaan Plastik dan Kemasan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012–2016. Pendekatan penelitian adalah asosiatif, Populasi yang digunakan dalam penelitian ini adalah populasi perusahaan plastik dan kemasan yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai tahun 2016 yang berjumlah 13 perusahaan. Sedangkan sampel yang digunakan dalam penelitian ini adalah sebanyak 10 sampel perusahaan plastik dan kemasan yang terdaftar di Bursa Efek Indonesia periodetahun 2012 sampai tahun 2016. Teknik pengumpulan data dalam penelitian ini dilakukan dengan menggunakan teknik dokumentasi. Teknik analisis data yang digunakan adalah regresi berganda, uji asumsi klasik, uji t, uji F,dan koefisien determinasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara simultan Current Ratio (CR) dan Total Asset Turnover (TATO) berpengaruh signifikan terhadap Return On Asset (ROA) pada perusahaan Plastik dan Kemasan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Secara parsial Current Ratio (CR) berpengaruh signifikan terhadap Return On Asset (ROA) dan Total Asset Turnover (TATO) berpengaruh signifikan terhadap Return On Asset (ROA) pada perusahaan Plastik dan Kemasan yang terdaftar di Bursa Efek Indonesia periode 2012-2016.]]>
<![CDATA[FAKTOR-FAKTOR KUALITAS PEMERIKSAAN PADA PERUM BULOG DIVISI REGIONAL SUMATERA UTARA ]]>
<![CDATA[M. Firza Alpi]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v5i2.2673
<![CDATA[This study aims to determine the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations in the Perum Bulog, this study is also to know and analyze the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations the Perum Bulog. This research uses associative research. The population used in this study were all employees of Internal Audit Perum Bulog. The sample taken in this study was 41 from census data on Perum Bulog. In this study data analysis models and techniques use a multiple linear regression approach. The results showed that the competency value showed a significance level of 0.001, Integrity showed a significance value of 0.009 and accountability of 0.003 where the three variables were smaller than 0.05 which partially had a significant effect on the Quality of Examination at the Perum Bulog. Other variable have no partial effect on the quality of the examination.]]>
<![CDATA[E-ELEARNING DALAM MENINGKATKAN KOMPETENSI MENGAJAR DOSEN DI PERGURUAN TINGGI DI KOTA MEDAN ]]>
<![CDATA[Seprida Hanum Harahap]]>;
<![CDATA[Muhammad Firza Alpi]]>
<![CDATA[ JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 4, No 1 (2017): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jkbm.v4i1.1243
<![CDATA[This research show about the use of internet as learning media to improving teaching competence at universities in Kota Medan. It is expains how the internet can be used as learning media on teaching and learning process when the class activities begin and improve teaching competence. The benefit of this research is expected to improve lecturer's teaching competence based on the theoretical study of information technology-based learning media by internet-based website used at universities in Kota Medan. This research is descriptive qualitative where it will reveal facts and circumstances that occur at the time of lecturing activities conducted lecturer subjects in the faculty of economics at the universities in Kota Medan. The population of this research consists of three universities in Kota Medan consist of Univesitas Muhammadiyah Sumatera Utara, Universitas Negeri Medan and Universitas Harapan Medan with the object of research is the lecturer from the college which the population of 80 lecturers from 100 questionnaires that have been distributed. Based on the pedagogical results of the questionnaire of the teacher respondents, it was found that 83% of the teachers gave the teaching with good pedagogic results, while the competence for teachers for internet use as a learning media found that only 63% of 80 respondents who internet used as learning media.Keywords : Learning Media, Internet, Website, E-Learning.]]>
<![CDATA[DETERMINAN TOTAL ASSET DALAM MENINGKATKAN BIAYA MODAL ]]>
<![CDATA[muhammad firza alpi]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 19, No 1 (2019): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v19i1.4544
<![CDATA[Abstrak: Untuk mengetahui dan menganalisis struktur aktiva (total aset) dalam meningkatkan biaya modal (DER) pada PT. Kedaung Indah Can TbkTeknik analisis data yang digunakan adalah analisis deskriptif, yaitu dengan cara menganalisis data-data biaya modal kemudian ditarik kesimpulan dari data laporan keuangan.Pada nilai struktur aktiva atau total aset dapat dilihat bahwa pada beberapa tahun terjadi penurunan nilai total asset. Dari hasil pembahasan bahwa pada beberapa tahun struktur aktiva dapat meningkatkan biaya modal (DER).Adapun tujuan dari penelitian ini adalah sebagai berikut : Untuk mengetahui dan menganalisis biaya modal (DER) pada PT. Kedaung Indah Can Tbk. Untuk mengetahui dan menganalisis struktur aktiva (total aset) pada PT. Kedaung Indah Can Tbk.Abstrac: The analyze the structure of assets (total assets) in increasing the cost of capital (DER) at PT. Kedaung Indah Can Tbk The data analysis technique used is descriptive analysis, namely by analyzing capital cost data and then drawing conclusions from financial statement data. At the value of the asset structure or total assets can be seen that in a number of years there was a decline in the value of total assets. From the results of the discussion that in a few years the structure of assets can increase the cost of capital (DER). As for the objectives of this study are as follows: To find out and analyze the cost of capital (DER) at PT. Kedaung Indah Can Tbk. To find out and analyze the structure of assets (total assets) at PT. Kedaung Indah Can Tbk]]>
