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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Mirai Management Jurnal Ekonomi Integra J-MAS (Jurnal Manajemen dan Sains) Minda Baharu Jurnal Mantik Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Proceeding of National Conference on Accounting & Finance TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik JURMA : Jurnal Program Mahasiswa Kreatif Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Business, Technology, and Organizational Behavior (IJBTOB) International Journal of Community Service Joong-Ki : Jurnal Pengabdian Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat JOEL: Journal of Educational and Language Research Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Yudi Prayoga
Universitas labuhanbatu
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Journal : Jurnal Ekonomi, Manajemen, Akuntansi

 1 
Laporan Kualitas Audit dan Opini Audit Terhadap Kualitas Laporan Keuangan PT. Nayra Multi Jaya Payakumbuh Agustina Sitompul; Yudi Prayoga; Bhakti Helvi Rambe
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3288

Abstract

The aim of the research is to examine the influence of audit quality and audit opinion on the quality of PT's financial reporting. Nayra Multi Jaya Payakumbuh. The sample for this research consisted of 50 samples, namely all employees at PT. Nayra Multi Jaya Payakumbuh. The research method used is quantitative and processed using the SPSS 26 program. The independent variables are audit quality and audit opinion, and the dependent variable is the quality of financial reporting. The test results of this research show that audit quality and audit opinion have a significant influence on the quality of PT's financial reports. Nayra Multi Jaya Payakumbuh.
Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Wirausaha dan Kendala Wirausaha dalam Menggunakan Laporan Keuangan Pada Pelaku UMKM di Rantauprapat Erni Agnesia; Yudi Prayoga; Bhakti Helvi Rambe
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3289

Abstract

Metode yang digunakan adalah metode kuantitatif (berupa angka) yang diuji dengan SPSS untuk menggali hubungan mengenai sebab akibat. Pengumpulan data dilakukan dengan survei lokasi, wawancara responden, penyebaran kouesioner, perolehan data, dan hasil. Tempat penelitian dilakukan di Rantauprapat dengan objek penelitian yaitu pelaku UMKM. Sampel diambil berdasarkan rumus slovin dengan jumlah 90 responden. Diperoleh nilai Fhitung sebesar 96,777 dari perhitungan uji statistik dengan sig. 0,000. Nilai Fhitung sebesar 52,419 lebih besar dari 2,71 dan sig. 0,000 < 0,05 menunjukkan bahwa perilaku wirausaha (X1) dan kendala wirausaha (X2) secara simultan berpengaruh positif dan signifikan terhadap laporan keuangan (Y) pada pelaku Umkm di Rantauprapat. Variabel perilaku wirausaha (X1), nilai thitung diperoleh 8,722 dengan nilai signifikan 0,000. Dengan nilai thitung 8,722 > thitung 1,663 dengan taraf sig. 0,000 < 0,05 yang artinya variabel X1 secara parsial berpengaruh dan signifikan pada variabel laporan keuangan (Y), hal ini dinyatakan H1 diterima. Kemudian, Variabel kendala wirausaha (X2), dengan nilai thitung 2,089 dan nilai signifikan 0,040. Dengan nilai thitung 2,089 > thitung 1,663 dengan taraf sig. 0,040 > 0,05 yang artinya variabel X2 secara parsial berpengaruh namun tidak signifikan pada variabel laporan keuangan (Y), hal ini dinyatakan H2 ditolak.
Pengaruh Tingkat Pendidikan, Umur Usaha dan Pengetahuan Akuntansi Terhadap Penggunaan Informasi Akuntansi Pada Usaha Kecil Menengah di Labuhanbatu Irda Ramanda Nasution; Yudi Prayoga; M. Ali Al Ihsan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3303

Abstract

This research endeavors to examine and evaluate the methods in which Labuhanbatu's small and medium-sized enterprises utilize accounting data, accounting for variables including business age, educational attainment, and accounting proficiency. The research population was 432 inhabitants of UKM's locale, Labuhanbatu. The sample size consisted 81 people, the sampling technique used the Slovin equation. In order to collect data, 81 Google Forms were sent to small and medium-sized organizations. Multiple regression analysis SPSS 20 were used for data analysis. The study's conclusions show that business age, educational achievement, accounting knowledge all have an impact on how accounting information. Accounting knowledge can impact how accounting information is used. However, the utilization accounting information.
Analisis ROA dan ROE Terhadap Harga Saham Dengan IPO Sebagai variabel Moderating Elvianti Syaputri; Yudi Prayoga; Mulkan Ritonga
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3305

Abstract

Reason of this ponder to analyze return on resources and return on value of stock costs with IPO as the driving variable. The think about covers a expansive number of Indonesian stock trade banks and populace from 2020 to 2022 and was conducted employing a focused on investigate procedure to test 29 companies. This data was analyzed utilizing IBM SPSS 27, which combines data from monetary reports for the period 2020-2022. Investigate appears that in spite of the fact that ROA has a few regions that have a critical positive affect on stock costs, ROE has a few ranges that have a negative affect on stock costs, whereas ROA and ROE have a critical positive affect on stock costs of advancements. The IPO variable can be utilized as a variable to impact the advancement of the affect ROA and ROE on stock costs. This ponder can be utilized as a instrument to think about and assess a company's execution in trade inquire about and choice making. The comes about of this think about can be utilized as a decision-making help when conducting bigger ponders.
Co-Authors Abd Halim Abd. Halim Abdul Halim Agustina Sitompul Auliya Fadhillah Ayu Ramadhayani AZIDDIN HARAHAP Azmi Rizki Tanjung Bhakti Helvi Rambe Budi Pebriani Christine Herawati Limbong Dewi Kamaliah Siregar Dinda Karansita Hasibuan Dinda Karasinta Hasibuan Dwi Izagi Eka Sartika Nasution Elida F S Simanjorang Elvianti Syaputri Elvina, Elvina Erni Agnesia Eva Fitria Fadzil Hanafi Asnora Fauziah Hanum Heru Syahputra Irda Ramanda Nasution Juliana Juliana Junita Lubis M. Ali Al Ihsan Maria Silaban Marlina Siregar Masrizal Masrizal Melly Nova Diana Muhammad Yasir Arafat Pohan Muhammad Yasir Arafat Pohan Mulya Rafika Musthafa Haris Munandar Nova Indriyani Nova Jayanti Harahap Novrihan Leily Nasution Pitriyani Pitriyani Pristiyono Pristiyono Rafita Aulia Anjeli Ratih Rahulina Rido Rido Ritonga, Mulkan Robi Syahputra Rodiah Pasaribu Saimajuli Sahro Harahap Septika Putri Siti Aminah Siregar Slamat Riadi Yuniman Zebua