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All Journal Jurnal SOLMA JURNAL MUTIARA AKUNTANSI JPM: JURNAL PENGABDIAN MASYARAKAT International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) JRMB (JURNAL RISET MANAJEMEN & BISNIS)

Yusrita .

Fakultas Ekonomi Universitas Islam Sumatera Utara

Author-ID : 4266320

Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Pengaruh Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Pemberian Opini Audit Wajar Dengan Pernyataan Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Yusrita Yusrita
JURNAL MUTIARA AKUNTANSI Vol 2 No 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.695 KB)

One way to provide high quality information is to audit the financial statements done by an internal audit of the company or by a public accountant. But for companies that have gone public have an obligation to conduct an audit of financial statements by an external auditor (public accountant). Expected later to do his confidence the audit - the users of the company will also increase. The greater the reputation of the firm that audited, the higher the confidence of users of financial statements. The purpose of this study was to determine whether the Audit Quality and the Net Profit Margin affect the going concern opinion on Manufacturing Company in Indonesia Stock Exchange in the year 2012 â€“ 201 4 either partially or simultaneously. The population in this research is manufacturing companies listed in Indonesia Stock Exchange as many as 136 companies. The sampling method in this research using purposive sampling method by 95 companies. Data collection methods used in this study will use logistic regression method. The results of this study indicate that audit quality is not significantly influence the going concern opinion on companies listed in the Indonesia Stock Exchange, while the net profit margin significantly influence the going concern opinion on manufacturing companies listed in Indonesia Stock Exchange. Quality Audit Capabilities and the Net Profit Margin in explaining the going concern opinion amounted to 73.6% while the remaining 26.4% explained by other variables not included in this research model. Keywords: Quality Audit, Net Profit Margin, going concern opinion

Pelatihan Online Citation dan Reference Manager dengan Menggunakan Aplikasi Mendeley dalam Meningkatkan Kualitas Penulisan Karya Ilmiah Mahasiswa Fakultas Ekonomi Sri Elviani; Ramadona Simbolon; Zenni Riana; Yusrita; Nur Augus Fahmi
Jurnal SOLMA Vol. 11 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v11i1.7872

Background: Tindakan plagiasi sering sekali dilakukan secara tidak sengaja oleh mahasiswa dalam menulis karya ilmiah ataupun tugas akhir seperti skripsi. Hal ini terjadi disebabkan karena mahasiswa belum memahami bagaimana membuat sebuah sitiran yang baik dan benar. Untuk memberikan pengetahuan dan pemahaman dalam dalam membuat sitasi dibutuhkan sebuah aplikasi yang berfungsi sebagai citation dan refernce manager. Mendeley adalah salah satu aplikasi “citation dan reference manager” yang penggunaannya mudah dipahami. Kegiatan pengabdian kepada masyarakat (PKM) ini dilaksanakan dalam bentuk pelatihan yang bertujuan untuk melatih dan mendampingi mahasiswa Fakultas Ekonomi Universitas Islam Sumatera Utara, Universitas Muslim Nusantara dan Universitas Budi Darma dalam menambah pengetahuan dan meningkatkan ketrampilan meraka membuat sitasi dan daftar pustaka dengan menggunakan mendeley. Metode: Metode yang digunakan dalam kegiatan ini adalah ceramah yang dilakukan oleh pemateri, demostrasi oleh pemateri, praktek dan latihan oleh peserta dan pendampingan oleh pemateri. Hasil: setelah mengikuti pelatihan mahasiswa memahami dan terampil dalam mengaplikasikan mendeley, sehingga memudahkan mereka membuat sitasi dan reference manager dalam menulis karya ilmiah. Dengan pemahaman dan keterampilan dalam membuat sitasi dan reference manager akan menghindari mahasiswa dalam praktik Tindakan plagiarism yang dilakukan secara tidak sengaja dalam menghasilkan sebuah karya ilmiah. Kesimpulan: Mahasiswa Fakultas Ekonomi dapat menggunakan aplikasi Mendeley dan terampil dalam membuat sitasi dan reference manager dalam menghasilkan sebuah karya ilmiah.

ECONOMIC RECOVERY STRATEGY FOR THE COMMUNITY AND MSME PERFORMERS IN MEDAN CITY IN THE ADAPTATION ERA OF NEW HABITS Yusrita Yusrita
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 2 (2022): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i2.220

This contemplate directs to ascertain : the contemplate of economical convalescence procedures from the consequence of Covid 19 during the conformableness amplitude to contemporary conventions look after the needs of as contemplate substantial and considerateness in formulating procedure manufacturing accompanying to the acceleration of the convalescence of MSMEs in the municipality of city which are pretentious by the consequence of the Covid 19 pandemic. classifications of collections in the contemplate these are influential collections and less important collections . The disposition of assembling collections is simple serendipitous sampling, videlicet the disposition euphemistic pre-owned to appropriate a exemplification from the inhabitant in much a course of action that each colleague of the inhabitant has the corresponding fighting chance to be appropriated as a sample. The collections psychoanalysis disposition euphemistic pre-owned is a qualitative psychoanalysis method, videlicet the psychoanalysis cognitive semantics that is supported on the continuance of a semantic communication between the variables continuance studied.

PENGARUH LEVERAGE, WORKING CAPITAL TURNOVER, DAN NET PROFIT MARGIN TERHADAP PROFITABILITAS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Cut Riska Jafira; Sri Elviani; Yusrita .; Ramadona Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The objectives in this study are whether Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin simultaneously affect the Profitability projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange. In this study, there is an influence of Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin on Profitability which is projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange.The population in this study is state-owned companies listed on the Indonesia Stock Exchange in 2017-2019. The selection of samples in this research was conducted using purposive sampling method, which became a sample of 16 companies. The data type in this study is secondary data. The analysis method used is descriptive statistics. The results concluded that the impartiality of theDebt to assets ratio andNet profit margins had an impact on theprofitability of theDebt to equity ratio and working capital turnover did not affect the Simultaneous Productability (Test F) that the overall independent variable significantly affected profitability in state-owned companies listed on the Indonesia Stock Exchange.

PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA KARYAWAN DI PT. PERKEBUNAN NUSANTARA III (PERSERO) Yusrita .
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 4, No 1 (2019): Juni
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine the effect of Emotional Intelligence and Spiritual Intelligence on Employee performance at PT. Perkebunan Nusantara III (Persero) Medan. The number of sampling in this study was 30 people. The sample is taken using total sampling where the sampling technique is the same as the population. Data collection techniques used questionnaires, interview, documentation studies, and quantitative method. The resultshowed thet emotional intelligenceshas a positive and significant effect on employee perfomence, a emotional intelligence and Spiritual intelligence simultaneously have a positive and significant effect on emplayee performence.

PENGARUH KREATIVITAS DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN DI SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH PROVINSI SUMATERA UTARA Yusrita .; Widya Sundari
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 4, No 2 (2019): November
Publisher : Universitas Islam Islam Sumatera Utara

Sumber daya manusia adalah sumber daya yang harus dikelola. Mengelola sumber daya manusia tidak dapat dipisahkan dari beberapa factor salah satunya adalah kepuasan kerja pegawai itu sendiri yang diharapkan akan bekerja untuk mencapai tujuan organisasi. Pegawai negeri memiliki posisi sebagai elemen dari sifat negara yang memiliki tugas untuk memberikan layanan kepada masyarakat secara profesional, jujur, adil dan setara dalam pelaksanaan tugas negara.Kreativitas secara umum adalah kemampuan yang menghasilkan tidak hanya dalam penemuan ide-ide baru dan memiliki nilai lebih tetapi juga dapat merupakan kombinasi dari hal-hal sebelumnya (Munandar, 2009) penelitian yang dilakukan oleh Zhou dan Shalley (2003) yang menyatakan bahwa faktor-faktor faktor yang berkontribusi pada kreativitas karyawan. Adapun kreativitas yang dipengaruhi oleh beberapa faktor dan memiliki beberapa dimensi, kepuasan kerja menurut Utari (2005) adalah keadaan emosional yang menyenangkan atau tidak menyenangkan yang mana pegawai melihat hasil dari kerja yang mereka lakukan.. Masalah dalam penelitian yang saya lakukan di kantor Sekretariat Dewan Perwakilan Rakyat Daerah Provinsi Sumatera Utara adalah rendahnya kinerja pegawai yang dihasilkan dimana kurangnya kolaborasi antara satu pegawai dengan pegawai yang lainnya di lapangan, yang didasarkan pada keegoisan di tingkat setiap bagian sehingga kepuasan kerja tidak pernah dirasakan oleh pegawai yang berimbas pada menurunnya kinerja pegawai di lingkungan Sekretariat Dewan Perwakilan Rakyat Daerah Provinsi Sumatera Utara

Pengembangan UMKM Naik Kelas Berbasis Manajemen Usaha Pada Kelompok Usaha Kuliner di Desa Ladang Bambu Kecamatan Medan Tuntungan Yusrita; Zenni Riana; M. Endang Asmara; Muhammad Prasetyo Wibowo; Cornelia Ivani
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Juli 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i1.749

The function and role of SMEs is currently felt to be very important. Aside from being a source of livelihood for many people, it also provides direct employment for the majority of the population. As a small business group, SMEs are always trapped in the problem of limited capital, inaccurate distribution, inefficient financial management, lack of innovation, not yet maximizing online marketing, bookkeeping is still manual, time management, does not have permits as an effort to improve the capabilities of small businesses in the context of expanding its role in the national economy, a series of integrated and sustainable development is needed to overcome various problems. External factors consist of government policies in the public sector, social, cultural and economic aspects, as well as aspects of the role of related institutions. MSME actors in the Kampung Bambu Village, Medan Tuntungan District, are housewives who use their time at home to generate income to supplement their family's income. There are 47 business actors in the Kebun Bambu Village who become a business group. Judging from the age at which they started doing business, the business actors in the bamboo farming village should have graduated, considering that this business group is part of the local government program, namely One Kelurahan, One Entrepreneurship Center.

Co-Authors Cornelia Ivani Cut Riska Jafira M. Endang Asmara Muhammad Prasetyo Wibowo Nur Augus Fahmi Ramadona Simbolon Sri Elviani Widya Sundari Zenni Riana Zenni Riana

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