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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Kajian Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Bisnis Net : Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Multidisiplin Madani (MUDIMA) Comsep : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research Journal Liaison Academia and Society Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Shita Tiara
Universitas Muslim Nusantara Al-Wasliyah
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Tinjauan Teoritis Likuiditas Dan Profitabilitas Terhadap Nilai Perusahaan Fadillah, Annisa; Tiara, Shita; Elviani, Sri
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.941

Abstract

The value of the company is the selling value of the company or the value of growth for shareholders, the value of the company is reflected in its share price. The main goal of the company is to maximize the value of the company. Increasing the value of the company can also increase investment opportunities by investors so that companies can get additional sources of funds. The purpose of this study is to examine the effect of profitability, liquidity on firm value on the Indonesian stock exchange. The results of this study indicate that (1) liquidity does not affect firm value and (2) profitability affects firm value. Simultaneously, liquidity and profitability affect the value of banking companies listed on the IDX. Keywords : Liquidity, Profitability, Firm Value, IDX
ANALISIS KETIMPANGAN DISTRIBUSI PENDAPATAN DI PROPINSI SUMATERA UTARA Shita Tiara
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 16, No 1 (2016)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.19 KB) | DOI: 10.30596/ekonomikawan.v16i1.1013

Abstract

Selama proses pembangunan Indonesia dalam beberapa waktu belakangan ini dalam bidang ekonomi Indonesia mengalami pertumbuhan ekonomi yang stabil dan menunjukkan adanya peningkatan. Begitu juga dengan pertumbuhan ekonomi di Sumatera Utara yang mengalami peningkatan. Tetapi pertumbuhan ekonomi yang mengalami peningkatan tidak diikuti meratanya distribusi pendapatan di Sumatera Utara. Tujuan utama penelitian ini adalah untuk menganalisis ketimpangan distribusi pendapatan di Sumatera Utara.            Penelitian ini dilakukan di Provinsi Sumatera Utara dengan menggunakan data sekunder dengan runtun waktu yaitu pada tahun 2002 sampai 2013, yang bersumber dari data Badan Pusat Statistik Sumatera Utara.            Berdasarkan hasil analisis bahwa ketimpangan distribusi pendapatan di Sumatera Utara semakin meningkat walaupun tidak sebesar ketimpangan distribusi pendapatan di Indonesia jika dilihat dari nilai koefisien gininya, dimana koefisien gini di Sumatera Utara pada tahun 2013 mencapai 0,354. Tahun 2013 ketimpangan distribusi pendapatan tertinggi terjadi di Samosir 0,28 dan Tanjung Balai sebesar 0,287 sementara ketimpangan distribusi pendapatan yang paling rendah bahkan mendekati nol (pemerataan sempurna) terjadi di kabupaten Karo sebesar 0,098 dan Labuhan Batu Selatan sebesar 0,108. Kata Kunci : Ketimpangan distribusi pendapatan, koefisien gini
ANALISIS PENGARUH JUMLAH KREDIT YANG DISALURKAN DAN NON PERFORMING LOAN (NPL) TERHADAP LABA PADA PT. BANK TABUNGAN PENSIUNAN NASIONAL (PERSERO),TbK KANTOR CABANG MEDAN PUTRI HIJAU Shita Tiara
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 14, No 1 (2014): Ilmu Ekonomi dan Studi Pembangunan
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.103 KB) | DOI: 10.30596/ekonomikawan.v14i1.223

Abstract

This study aims to determine the effect of the amount of outstanding loans to profits, the influence of non-performing loans (NPLs) to the income and the effect of the amount of outstanding loans and non-performing loans (NPL) simultaneously to profit at PT. National Savings Bank (Persero), Tbk Branch Office Medan Putri Hijau. The variables in this study consisted of loans disbursed and NPL as the independent variable and income as the dependent variable.The method used in this research is descriptive method of analysis is simple and multiple linear regression, hypothesis testing, and test t and f the coefficient of determination. The test is performed by using statistical software SPSS 16.0 for Windows.Persial test results showed that outstanding loans terjadap affect earnings with a significant value of 0.5% while the NPL does not affect the profit, which amounted to 68.2% significance value. While simultaneously outstanding loans and NPLs have an influence on the profit which the value of f at 7.15 while the value and significance of the coefficient of determination 0.014 78.6%.
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK (Studi Kasus Penentuan Besarnya Tarif Jasa Rawat Inap Pada RSUD Deli Serdang Lubuk Pakam ) SHITA TIARA; SYARIFAH LIDYA HADINI
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 14, No 2 (2014): Jurnal Ilmu Ekonomi dan Studi Pembangunan
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.114 KB) | DOI: 10.30596/ekonomikawan.v14i2.218

Abstract

Activity Based Costing System is an accounting information system that implements the concepts of accounting activity to produce more accurate cost. Activity-based cost calculation is costing approach that charge resources to cost objects such as products, services, or customer based activities undertaken for the cost objects. Deli Serdang Hospital in determining the basic price is still using the traditional cost accounting. This system is not suitable for the calculation of the cost of products such as hospitals that have diversified (diversity) high product thus providing cost information is distorted. Determination of the basic price no longer reflects the specific activity because of the many categories of indirect and likely to remain (fixed). The results showed that there are differences in the magnitude of the cost in the determination of the rates of hospitalization services with traditional methods and Activity Based Costing System. Compared with traditional methods, Activity Based Costing System provides greater results. This happens because the loading overhead on each product is charged on many cost driver, so that the application of Activity Based Costing System has been able to allocate costs to each room activity hospitalization appropriately based on the consumption of each activity.
ANALISIS ATRIBUT-ATRIBUT YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) TERHADAP PENDAPATAN DAERAH DI KOTA MEDAN Shita Tiara
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 13, No 1 (2013): ILMU EKONOMI DAN STUDI PEMBANGUNAN
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.088 KB) | DOI: 10.30596/ekonomikawan.v13i1.121

Abstract

Pajak Bumi dan Bangunan (PBB) merupakan pajak Pemerintahan Pusat yang sebagian besar hasilnya di serahkan kepada Pemerintah Daerah. Penelitian ini untuk mengetahui atribut-atribut yang mempengaruhi penerimaan PBB terhadap Pendapatan Daerah di Kota Medan.            Penelitian ini dapat disimpulkan bahwa atribut-atribut yang mempengaruhi penerimaan PBB pada umumnya adalah jumlah luas lahan dan jumlah luas bangunan. Semakin besar jumlah luas lahan dan jumlah luas bangunan maka penerimaan Pajak Bumi dan Bangunan juga semakin meningkat karena berbanding lurus dengan jumlah penerimaan Pajak Bumi dan Bangunan (PBB). Dalam penelitian ini penulis mengambil periode 2003 – 2012, adapun jenis data yang dipakai adalah data sekunder. Data diperoleh melalui Dinas Pendapatan Daerah (DISPENDA) Kota Medan. Pengujian hipotesis dalam penelitian ini menggunakan korelasi dan  regresi linier berganda dengan uji t dan uji f pada level signifikansi 5% (α=0,05).            Hasil penelitian ini menunjukkan bahwa variabel jumlah luas lahan dan jumlah luas bangunan bersama-sama mempengaruhi secara signifikan terhadap Pendapatan Daerah. Besarnya menjelaskan luas lahan dan luas bangunan terhadap perubahan Pendapatan Daerah sebesar  98,2% dan sisanya dapat dijelaskan sebesar 1,8% oleh variabel lain yang tidak dimasukkan dalam model penelitian.
Penerapan Metode Full Costing Sebagai Alat Penentuan Biaya Produksi Dalam Penetapan Harga Sewa Shita Tiara; Rukmini Rukmini
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6529

Abstract

This study aims to determine the full costing method which is used as a means of determining production costs in determining the rental price of PT. Bintang Hock Lie Advertising is suitable to be applied with Optimal. This type of research is a comparative descriptive study. This study uses Secondary Data, namely the Billboard Production Cost Report 2018 at PT. Bintang Hock Lie Advertising Medan Branch. Data collection techniques in this study used observation techniques, library research techniques, and documentation techniques. The results of this study indicate that PT. Bintang Hock Lie Advertising Medan Branch is still not optimal in applying the Full Costing Method. This is because the company does not calculate fixed assets as depreciation expense which is an element of Fixed Factory Overhead Costs in the Cost of Production Costs. Then there is a difference in the rental price of Rp. 4,733,000, - from the calculation of the researcher according to the theory of Rp. 318,336,100, - and from the calculation of the Company, which is Rp. 313,603,100.
Pengaruh Etika Profesi, Pengalaman dan Opini Publik Terhadap Pengambilan Keputusan Bagi Auditor di Bpk Ri Perwakilan Provinsi Sumatera Utara Nurhafika; Shita Tiara
Jurnal Multidisiplin Madani Vol. 1 No. 3 (2021): Desember 2021
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.196 KB) | DOI: 10.55927/mudima.v1i3.49

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh etika profesi, pengalaman dan opini publik terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara. Penelitian ini menggunakan metode penelitian kuantitatif. Yang menjadi populasi adalah keseluruhan Auditor yang bekerja pada kantor BPK-RI Provinsi Sumatera Utara dengan jumlah auditor sebanyak 150 orang. Sampel penelitian ditetapkan sebanyak 60 orang. Penelitian ini dilaksanakan di Kantor Badan Pemeriksaan Keuangan (BPK) RI Perwakilan Provinsi Sumatera Utara yang beralokasi di Jalan Imam Bonjol No.22 Medan, dari bulan Desember 2020 sampai bulan Agustus 2021. Hasil penelitian ini menunjukkan bahwa secara parsial etika profesi berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara. Secara parsial pengalaman berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara. Secara parsial opini publik berpengaruh negatif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara. Hasil uji F menunjukkan nilai Fhitung = 87,429 > Ftabel = 2,54 dan signifikansi 0,0000,05, artinya secara simultan etika profesi, pengalaman dan opini publik secara simultan berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara. Nilai Adjusted R Square (R2) adalah sebesar 0,815 artinya etika profesi, pengalaman dan opini publik menjelaskan pengaruhnya terhadap pengambilan keputusan bagi auditor sebesar 0,815 atau 81,5%, sedangkan sisanya 18,5% dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini.
Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Real Estate Dan Property Yang Terdaftar di BEI Tahun 2017-2020 Firda Nindy Pangestu; Shita Tiara
Jurnal Multidisiplin Madani Vol. 2 No. 1 (2022): January 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.344 KB)

Abstract

This study aims to determine the factors that influence going concern audit opinions on real estate and property companies listed on the Indonesia Stock Exchange in 2017-2020. This study uses an associative quantitative descriptive approach. The type of data in this study is secondary data, in the form of sample company financial statements. The population in this study are real estate and property companies listed on the Indonesia Stock Exchange as many as 53 companies. The sampling method used is purposive sampling method, in order to obtain 25 sample companies with 4 years of research. The data analysis techniques used are factor analysis, descriptive statistical analysis, multicollinearity test, logistic regression analysis, analysis model testing and hypothesis testing. The results of this study partially show that the variables of firm size, KAP reputation, and liquidity have a significant effect on going concern audit opinion. While the variables of audit quality, profitability, solvency, cash flow, and previous year's audit opinion have no significant effect on going concern audit opinion. Then simultaneously the variables of firm size, KAP reputation, audit quality, profitability, liquidity, solvency, cash flow and previous year's audit opinion have a positive and significant effect on going concern audit opinion.
TENANT PPK UMN AL WASHLIYAH DALAM MENGEMBANGAN KEWIRAUSAHAAN Siti Fatima Hanum; Shita Tiara; Samran Samran
AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 2 No. 2 (2018): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LP2M UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v2i2.200

Abstract

ABSTRAK Perguruan tinggi memiliki peran untuk memotivasi para mahasiswa dan sarjananya menjadi young entrepreneurs dan merupakan bagian dari salah satu faktor pendorong pertumbuhan kewirausahaan. Tujuan kegiatan Program Pengembangan Kewirausahaan (PPK) di Universitas Muslim Nusantara (UMN) Al Washliyah untuk menghasilkan wirausaha yang mandiri berbasis iptek dan siap beraktivitas di masyarakat. Metode pendekatan pada program PPK secara Participatory Action Learning System (PALS). Adapun tenant PPK UMN Al Washliyah adalah mahasiswa dan Alumni UMN Al Washliyah. Kegiatan Program Pengembangan Kewirausahaan dengan memberikan bimbingan, motivasi, pelatihan, pendampingan, dan konsultasi kewirausahaan.Kegiatan PPK UMN Al Washliyah telah melakukan kegiatan antara lain, yaitu memperkenalkan tentang kewirausahaan dan memotivasi mahasiswa untuk berwirausaha pada kegiatan kuliah umum kewirausahaan islami, melakukan rekrutmen tenant peserta PPK UMN Al Washliyah, pelatihan kewirausahaan, peningkatan keterampilan berwirausahaan dengan magang, praktek dan kunjungan ke tempat usaha, memberikan modal usaha berupa peralatan penunjang dan bahan habis pakai, pameran produk, dan evaluasi kegiatan kerja tenant. Kegiatan PPK UMN Al Washliyah pada tahun pertama ini telah menghasilkan 5 (lima) orang wirausaha mandiri dan 15 (lima belas) orang sedang merintis berwirausaha.
Islamic Corporate Governance dan Pengungkapan Corporate Social Responsibility (CSR) Shita Tiara; Debbi Chyntia Ovami
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i2.1132

Abstract

The operation of a Sharia Bank is inseparable from the demands of the implementation of Good Corporate Governance and based on Sharia principles which are referred to as Islamic Corporate Governance. This study aims to implement Islamic Corporate Governance on Corporate Social Responsibility Disclosure at BNI Syariah. This type of research in this study is qualitative. The subject in this research is BNI Syariah. The object of this research is Islamic Corporate Governance on Corporate Social Responsibility Disclosure. Data analysis techniques in this study used descriptive qualitative analysis. Achieved outcomes are journals and IPR. The results of the study show that the implementation variable of Islamic Corporate Governance has a positive influence on the disclosure of Corporate Social Responsibility (CSR) especially on BNI Syariah Jakarta Islamic Index. BNI Syariah uses 2.5% of net profit to provide Corporate Social Responsibility (CSR) funds. Disclosure of Corporate Social Responsibility (CSR) has a positive effect on the value of a company. Keywords: Islamic Corporate Governance, Corporate Social Responsibility Disclosure
Co-Authors Adinta Oktaningrum Pramesty Anjami Nadila Annisa Fadillah Annisa Fadillah, Annisa Ardhansyah Putra Hrp Avisha Dinda Bella Sapira BUDI SETIADI DARYONO Desi Wulan Sari Dinda Audria Esa Setiana Firda Nindy Pangestu hafika, Nur Hafizah Lutfiyyah NurJihan Irva Novriza Utami Lestari, Windy M.Rizaldy Wibowo Nanda Fitrah Gemilang Hasibuan Nurhafika Ova Novi Irama Ovami, Debbi Chyntia Pangestu, Firda Nindy Rini Fadhillah Putri Rizqy Fadhlina Putri Rukmini Rukmini Rukmini Rukmini SAMRAN SAMRAN Siti Fatima Hanum Sri Elviani Sri Murniyanti SYARIFAH LIDYA HADINI Tria Maulina Fatimah