Article Per Year (5 Year)
p-Index From 2019 - 2024
2.144
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah EQIEN - JURNAL EKONOMI DAN BISNIS Akbis: Media Riset Akuntansi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Asia-Pacific Journal of Public Policy Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JAKTABANGUN: Jurnal Akuntansi dan Pembangunan J-ISCAN : Journal of Islamic Accounting Research
Mulia Andirfa
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : JAKTABANGUN: Jurnal Akuntansi dan Pembangunan

 1 
ANALISIS PERBANDINGAN PERTUMBUHAN RASIO KEUANGAN PERBANKAN SYARIAH DENGAN PERBANKAN KONVENSIONAL hikalmi; Irfan; mulia andirfa
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.901 KB)

Abstract

The purpose of this study is to test the growth of financial ratios between Islamic Commercial Banks and Conventional Commercial Banks. The object of this research is Islamic Commercial Banks and Conventional Commercial Banks for the period 2010-2019. The samples in this study are Islamic Commercial Banks and Conventional Commercial Banks in the period 2010-2019. The results show that there are differences between the ratio of CAR, ROA, ROE, OEOI, LDR, and NPL between Islamic Commercial Banks and Conventional Commercial Banks
ANALISIS PERKEMBANGAN KREDIT USAHA RAKYAT DI KECAMATAN DEWANTARA SEBELUM DAN PADA MASA 1 PANDEMI COVID-19 Mulia Andirfa; Irfan; maryana
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.7 KB)

Abstract

The problem of budget abuse in Lhokseumawe City leads to a tendency for accounting fraud where the Inspectorate as the regional financial supervisor has shown an attitude of lack of accounting compliance in the presentation of regional financial statements, this is shown due to negligence made by employees, especially in the audit section. Employee behavior also shows unethical behavior within the organization, where the impression is that the Inspectorate's employees let the regional financial cash into the company's personal account in Lhokseumawe City. If cash can be deposited into a personal account of the company or SKPD, this has proven that the performance of the Lhokseumawe City Inspectorate still needs internal control within the organization, with the aim of making improvements, enhancements, and strengthening the role of being supervisors, examiners and early warning providers to the system. reliable internal control and financial governance of the Regional Government (Pemda). Therefore, this study aims to determine the effect of accounting compliance and unethical behavior on the tendency of accounting fraud with internal control as a moderating variable at the lhokseumawe city inspectorate office.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN DI INDONESIA Mulia Andirfa; Irfan; Hikalmi
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.969 KB)

Abstract

This study aims to examine the effect of capital structure and firm size on thevalue of banking firms in Indonesia. The data used in this study is secondary data asmany as 32 samples by accessing the official website of the financial services authorityusing a purposive sampling method. The method used to analyze the independent variableand the dependent variable is the multiple linear regression method and the classicalassumption test. The results of the study partially that capital structure has no effect onthe value of banking firms in Indonesia for the 2017-2020 period and firm size has asignificant effect on the value of banking firms in Indonesia for the 2017-2020 period.Simultaneously shows that the capital structure and size of the company have asignificant effect on the value of banking companies in Indonesia for the 2017-2020period.
PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, VARIABILITAS HARGA PKOK PENJUALAN, LABA SEBELUM PAJAK, DAN FINANCIAL LEVERAGE TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Pada Perusahaan Manufaktur Yang Terdaftar di BEI 2014-2018) Mulia Andirfa; maryana; eka chyntia
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.517 KB)

Abstract

This study aims to determine "The Influence of Company Size, Inventory Variability, Variability of Cost of Goods Sold, Profit Before Tax, Financial Leverage on Inventory Selection Inventory Accounting Method (In Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange Period 2014-2018)" . . The population of this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research sample consisted of 7 companies. The sampling technique was purposive sampling technique. The data used are secondary data from the annual reports of food and beverage companies listed on the Indonesia Stock Exchange. This research uses logistic regression analysis method with SPSS program. The result of this research shows that firm size, inventory variability, cost of goods sold profit before tax simultaneously affect the selection of inventory accounting methods.
Co-Authors Al Qahar Al Qahar Alin Adrian Pratama Ardian Baharuddin Azra Lailatul Fitri Bobby Rahman Dewi Kemala Sari Eka Chyntia Eko Gani PG Ershad Al Wildhy Faisal Faisal Fauzan Fauzan Hikalmi, Hikalmi Irfan Irfan Keumala, Cut Muftia Khairunnisa Khairunnisa Lusi Dyana Hasra M. Lutfi Al Fahmi M. Taqdirul Alim Maisyuri Maisyuri Maryana Maryana Maulia Oktarina Miswar Miswar Muhammad Ariansyah Zulmi Najwa Yusuf Neni Triana Neo Agustina RATNA FARIDA Shalawati Siti Rubiah Sri Wahyuni Zuhra Izzati