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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal SOLMA Maneggio: Jurnal Ilmiah Magister Manajemen JURNAL MUTIARA AKUNTANSI International Journal of Business Economics (IJBE) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) IIJSE
Maya Sari
Universitas Muhammadiyah Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Peningkatan Kualitas Lulusan daan Daya Saing Perguruan Tinggi Swasta Berbasis Spiritual Capital : Studi Di Sumatera Utara Radiman Radiman; Nadia Ika Purnama; Muhammad Andi Prayogi; Jufrizen Jufrizen; Maya Sari
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 23, No 2 (2022): Oktober 2022 - Maret 2023
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v23i2.11726

Abstract

Purpose - This study aims to produce a model for improving the quality of graduates and the competitiveness of private tertiary institutions based on spiritual capital by paying attention to and utilizing their spiritual capitalMethodology - This research was only conducted at the 15 best private universities in North Sumatra. The sample size for SEM using the Maximum Likelihood Estimation (MLE) estimation model is 100-200 samples. Data collection was carried out by distributing questionnaires. The data analysis method used in this study is factor analysis and the Structural Equation Modeling method using SEM-PLS softwareFindings - The results of the study show that there is a significant influence from Leadership and Good University Governance on Graduate Quality. There is a significant influence of Leadership and Good University Governance on Competitiveness. There is a significant influence of Leadership on Graduate Quality moderated by Spiritual Capital and there is a significant influence of the moderating effect of Spiritual Capital on the relationship between Good University Governance and Competitiveness.Originality/Novelty - The research model uses five (5) variables and applies the concept of mediation, where each relationship in the research model is analyzed with SEM-PLS.Implications - This study has shown that Spiritual Capital has a moderating effect on the influence. of Leadership and Good University Governance on Competitiveness. Starting from the results of this study, the recommendation for further research is to try to analyze or use the Spiritual Capital variable as an independent variable, not as a moderating variable.
DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI Irfan Irfan; Maya Sari; Aulia Rahman Harahap
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit delay
Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018 Aulia Rahman Harahap; Irfan Irfan; Mayasari Mayasari; Nancy Mayriski Siregar
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1996

Abstract

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.
Islamic Green Banking At Bank Pembangunan Daerah In Indonesia Rahmayati Rahmayati; Siti Mujiatun; Maya Sari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economic: January, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1850

Abstract

This research aims to prove the concept of Islamic Green Banking in the banking system in Indonesia, precisely at the Bank Pembangunan Daerah (BPD) bank and to proves that CSR, Green Accounting, Growth Financing, NPF, Liability on Green Banking have a simultaneous and partial test effect on Green Banking. The research method used is descriptive quantitative, using secondary data from the bank's Annual Report from 2015-2020 at PT. BPD Aceh Syariah, PT. BPD Sumatera Utara, PT. BPD Jambi, PT. BPD. Nagari, PT. BPD. Riau and Kepulauan Riau, PT. BPD Sumatera Selatan and Bangka Belitung. The results of the study prove that the Corporate Social Responsibility (CSR), Growth Financing, Green Accounting, NPF variable have an effect on Green Banking except for Liability variable which shown negative result on Green Banking and this study is that the application of Green Banking is a pattern that can be implemented by the BPD through digitizing online services.
Analysis of Factors Affecting the Financial Performance of MSMEs Businesses in Buntu Bedimbar Village, Sub-District Tanjung Morawa Aji Fadillah Saragih; Maya Sari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3950

Abstract

This study aims to determine the effect of MSME business financial performance on MSME business actors. The type of research used in this research is hypothesis testing. The sample in this study were MSME players in Buntu Bedimbar Village, Tanjung Morawa District. At this time, many MSMEs in the area are declining, both in terms of numbers and income, so for that, the researchers made observations and decided to take several variables that allegedly could affect the business performance of MSMEs in the area. The data collection technique used a questionnaire with 171 respondents. Validity and reliability tests were carried out on respondents who had the same characteristics as the research subjects. The analysis method used in this research is the 1-5 linear scale analysis method. The results showed that the business capital variable had a positive and significant influence on the financial performance of Buntu Bedimbar Village MSME businesses. The business duration variable has no influence and is significant on the financial performance of Buntu Bedimbar Village MSME businesses, the financing variable has an influence and is significant on the financial performance of Buntu Bedimbar Village MSME businesses, the Islamic financial literacy variable has an influence and is significant on the financial performance of Buntu Bedimbar Village MSME businesses. Together, capital, financing, and Islamic financial literacy have a positive and significant influence on the financial performance of Buntu Bedimbar Village MSME businesses, while the length of business does not have any influence on the financial performance of Buntu Bedimbar Village MSME businesses.
Co-Authors Ade Febriani Aji Fadillah Saragih Andriyani Andriyani Asmaul Husna Aulia Rahman Harahap Irfan Irfan Irfan Irfan Jufrizen Muhammad Andi Prayogi Nadia Ika Purnama Nancy Mayriski Siregar Nur Adilla Bahri Lubis Radiman Radiman Rahmayati Rahmayati Ratih Anggraini Siregar Sarwo Edi Siti Mujiatun Vera Handayani Widia Astuty