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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Balance : Jurnal Akuntansi dan Manajemen Journal of International Conference Proceedings
Novi Fadhila, Novi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Ardila, Isna; Fadhila, Novi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.929 KB)

Abstract

Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 – 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance
Pemahaman Pajak E-Commerce Pada Pemilik Bisnis Online Shop Febrini, Indira; Fadhila, Novi
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.206

Abstract

Penelitian ini dilakukan untuk mengetahui tingkat pemahaman pelaku bisnis online terhadap pajak e-commerce di Kota Medan, dengan menggunakan pendekatan kualitatif dengan sumber data primer diperoleh dari wawancara dengan para pelaku bisnis online di Kota Medan. Jumlah responden sebanyak 25 orang. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, dengan tahapan: pengumpulan data, analisis data, dan penarikan kesimpulan. Berdasarkan hasil penelitian disimpulkan bahwa para pebisnis online di Kota Medan mayoritas responden belum memahami perpajakan secara umum atau penerapan pajak e-commerce. Hal ini mengakibatkan pertumbuhan bisnis e-commerce dan penerimaan pajak negara tidak proporsional This research was conducted to determine the level of understanding of online business people on e-commerce taxes in Medan City, using a qualitative approach with primary data sources obtained from interviews with online business people in Medan City. The number of respondents was 25 people. The analysis carried out in this study included descriptive statistical analysis, with stages: data collection, data analysis, and conclusion.Based on the results of the study, it was concluded that online business people in Medan City, the majority of respondents did not understand taxation in general or the application of e-commerce taxes. Which results in disproportionate growth of e-commerce businesses and tax revenues by the state
Pengaruh Non Performing Financing dan Return On Assets Terhadap Perubahan Laba Fadhila, Novi; Ardila, Isna
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i2.333

Abstract

Umumnya perusahaan menginginkan laba ketika menjalankan operasional nya. Laba yang baik akan menggambarkan pencapaian yang baik pula oleh perusahaan. selain pencapaian laba yang baik, perusahaan juga dinilai berdasarkan rasio keuangan yang akan dibutuhkan nantinya oleh berbagai pihak. Penelitian ini bertujuan untuk mengetahui pengaruh Non Performing Financing dan Return On Assets terhadap laba pada Bank Muamalat baik secara simultan maupun secara parsial. Pendekatan yang digunakan adalah assosiatif, menggunakan data sekunder berupa laporan keuangan dengan teknik pengolahan data analisis regresi berganda. Adapun hasil yang diperoleh: semua variabel dinyatakan lolos dari uji asumsi klasik. NPF dan ROA secara simultan berpengaruh signifikan terhadap laba. Secara parsial NPF dan ROA berpengaruh signifikan terhadap laba. Saran yang direkomendasikan bagi Bank Muamalat agar lebih menguatkan pengelolaaan aktivanya untuk menghasilakan laba. Generally, companies want profits when running their operations. Good profits will also reflect good achievements by the company. Apart from achieving good profits, companies are also assessed based on financial ratios which will be needed by various parties. This research aims to determine the effect of Non-Performing Financing and Return On Assets on profits at Bank Muamalat, both simultaneously and partially. The approach used is associative, using secondary data in the form of financial reports with multiple regression analysis data processing techniques. The results obtained: all variables were declared to have passed the classical assumption test. NPF and ROA simultaneously have a significant effect on profits. Partially, NPF and ROA have a significant effect on profits. Recommended suggestions for Bank Muamalat to further strengthen its asset management to generate profits.
Penggunaan Pencatatan Akuntansi Pada Usaha Mikro Kecil dan Menengah Fadhila, Novi; Ningsih, Dian Ayu
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.15883

Abstract

Akuntansi merupakan hal yang penting untuk kegiatan sehari-hari untuk mengawasi, mengontrol dan merencanakan keuangan. Namun masih banyak pelaku UMKM yang belum memahami akuntansi. Penelitian ini bertujuan untuk mengetahui Penerapan Akuntansi Pada Usaha Kecil Mikro dan Menengah (UMKM ) di Medan Timur. Penelitian ini merupakan penelitian kualitatif deskriptif dengan pengumpulan data dilakukan melalui wawancara dan kuisioner. Teknik pengumpulan data yang dilakukan peneliti adalah natural setting (kondisi alamiah), sumber data primer dan sekunder. Objek penelitian ini adalah pelaku UMKM yang berada di Kecamatan Medan Timur sebanyak 30 pelaku UMKM. Hasil dari penelitian ini adalah bahwasanya pelaku UMKM di Kecamatan Medan Timur masih belum memahami dan mengetahui akuntansi. Dari 30 pelaku UMKM hanya beberapa yang memahami secara sederhana tentang akuntansi dan lebih banyak yang tidak memahami akuntansi sama sekali. Para pelaku UMKM lebih mengutamakan pengalaman mereka dibandingkan harus mempelajari akuntansi.
Moderation of External Pressure on the Effect of Budget Participation on Budget Gaps Siregar, Siti Aisyah; Nainggolan, Edisah Putra; Fadhila, Novi
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2817

Abstract

This study aims to analyze the Moderation of External Pressure on the effect of Budget Participation on Budgetary Gaps in local governments in Deli Serdang Regency. The population in this study were local government officials who are members of the Regional Work Unit (SKPD) in Deli Serdang Regency, the sample selected was 100 respondents. This study used a quantitative approach, data were analyzed using the Partial Least Square (PLS) analysis technique. The results of the study show that external pressure mediates the effect of budgetary participation on budgetary gaps in local governments in the Deli Serdang district.
Analysis of Financial Literacy Level, Financial Behavior, and the Effect on Financial Planning Students in Medan City Fadhila, Novi; Nainggolan, Edisah Putra; Hidayat, Rahmat
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2812

Abstract

Financial planning is the process of developing strategies and plans to manage one's or a family's finances, with the objective of achieving short and long-term financial stability. It involves identifying financial goals, assessing the current financial situation, and developing strategies to manage income, expenses, investments, and asset protection. This study aims to analyze the levels of financial literacy and financial behavior, and their influence on the financial planning of students in the city of Medan. The population for this study consisted of students from the State University in Medan City, with a sample size of 100 students. Quantitative analysis was conducted on the collected data using multiple linear regression analysis techniques. The research findings indicate that both the level of financial literacy and financial behavior have a partial and simultaneous influence on the financial planning of students in the city of Medan.
Co-Authors Edisah Putra Nainggolan Febrini, Indira Isna Ardila, Isna Ningsih, Dian Ayu Rahmat Hidayat Siregar, Siti Aisyah