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All Journal Jurnal Ilmiah Akuntansi Kesatuan JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Akuntansi, Keuangan dan Perpajakan
Rahmadani Rahmadani
Politeknik Negeri Medan
Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analisis Perbandingan Profitabilitas Perusahaan Jasa Sebelum dan Selama Pandemi COVID-19 Rahmadani Rahmadani
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1597

Abstract

This paper aims to find out how significant the comparison of company profitability is before and during the Covid-19 pandemic.The population in this study were all companies in the hospitality industry, restaurant and tourism sub-sector listed on the Indonesia Stock Exchange (BEI) for the period 2019 - 2020. The sample in this study used the purposive sampling method, namely companies that had complete financial reports for the 3rd quarter of 2019 and Quarter 3 of 2020, the number of samples of this study were 31 companies. The results prove that the Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit Margin (OPM), and Return On Asset (ROA) tested with the test wicoxon have a significant effect on the Covid-19 pandemic on GPM, NPM, OPM and ROA. The Return On Equity (ROE) analyzed using the mann whitney also experienced significant differences before and during the Covid-19 pandemic. That way there is a significant difference in company profitability as measured by GPM, NPM, OPM, ROA, and ROE, the hospitality industry, restaurants and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) before the Covid-19 pandemic and during the Covid-19 pandemic. It is hoped that this research can help investors and interested parties in responding to the Covid-19 pandemic.
Analisis Alokasi Biaya Bersama ddengan Menggunakan Metode Nilai Jual Relatif Pada Usaha Martabak Manis Rahmadani Rahmadani; Putri Aini
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.95

Abstract

This study aims to prove how the process of allocating shared costs in the sweet martabak business on Jalan Pintu Air IV, Kwala Bekala, Medan Johor District, Medan. Data collection techniques used observation and interview methods. Researchers made direct observations of financial recording methods at the Sweet Martabak Business on Jalan Pintu Air IV Kwala Bekala. The result of this study is that sweet martabak businesses do not calculate in detail and do not use special methods to calculate joint cost allocation for sweet martabak. Through joint costs using the relative selling price method, the business has an allocation of joint costs of IDR 5,004,500 with a gross profit of IDR 2,273,500. The selling price method is the most appropriate method because this method has the advantage that the selling price can reflect the amount of costs absorbed by each type of product produced.
Pengaruh Kualitas Audit terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Ajeng Pristi Diah Jagaddita; Eli Safrida; Siti Asnida Nofianna; Rahmadani Rahmadani
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 1 (2023): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i1.1088

Abstract

This study aims to determine empirically the effect of audit quality, including the size of accounting firm and auditor independence on earnings management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2015-2019. In this study, the size of KAP is measured by accounting firm which affiliated with big four and non- big four, auditor independence is measured by audit tenure. Earnings management is measured using discretionary accruals with a modified Jones Model. The population in this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2015-2019 with a sample of 24 companies. The samples selected by doing purposive sampling method. The data used in this study is secondary data in the form of financial statements published on the Indonesia Stock Exchange website and the websites of listed companies. The analysis technique to test the hypothesis in this study is the multiple regression analysis method using IBM SPSS version 25. The findings show that the size of accounting firm and auditor independence on earnings management have a partial effect.Abstrak Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh kualitas audit, diantaranya ukuran KAP dan independensi auditor terhadap manajemen laba pada perusahaan manufaktur sektor industri barang konsumsi yang ada di Bursa Efek Indonesia (BEI) pada tahun 2015-2019. Dalam penelitian ini ukuran KAP diukur melalui KAP big four dan non-big four, independensi auditor diukur dengan audit tenure. Manajemen laba diukur dengan menggunakan discretionary accruals dengan modifikasi Jones Model. Populasi pada penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 dengan sampel sebanyak 24 perusahaan. Sampel dipilih dengan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang diumumkan di website Bursa Efek Indonesia dan website perusahaan yang terdaftar. Teknik analisis untuk menguji hipotesis dalam penelitian ini ialah metode analisis regresi berganda menggunakan IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa ukuran KAP dan Independensi auditor terhadap manajemen laba berpengaruh secara parsial.
Analisis Perbandingan Profitabilitas Perusahaan Jasa Sebelum dan Selama Pandemi COVID-19 Rahmadani Rahmadani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1597

Abstract

This paper aims to find out how significant the comparison of company profitability is before and during the Covid-19 pandemic.The population in this study were all companies in the hospitality industry, restaurant and tourism sub-sector listed on the Indonesia Stock Exchange (BEI) for the period 2019 - 2020. The sample in this study used the purposive sampling method, namely companies that had complete financial reports for the 3rd quarter of 2019 and Quarter 3 of 2020, the number of samples of this study were 31 companies. The results prove that the Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit Margin (OPM), and Return On Asset (ROA) tested with the test wicoxon have a significant effect on the Covid-19 pandemic on GPM, NPM, OPM and ROA. The Return On Equity (ROE) analyzed using the mann whitney also experienced significant differences before and during the Covid-19 pandemic. That way there is a significant difference in company profitability as measured by GPM, NPM, OPM, ROA, and ROE, the hospitality industry, restaurants and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) before the Covid-19 pandemic and during the Covid-19 pandemic. It is hoped that this research can help investors and interested parties in responding to the Covid-19 pandemic.
Seminar Konsultasi Jurusan di SMA Nurul Iman Limau Manis Kecamatan Tanjung Morawa Kabupaten Deli Serdang Bersama Rahmadani Rahmadani; Novi Handayani Simbolon; Nurhaflah Soraya; Sondang Beatrix Siahaan; Khanti Listya
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 4 No 3 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v4i3.1444

Abstract

One effort to realize the quality of human resources is through education. In college, students are focused on one area that they are interested in and will later apply in the world of work. High school students who are about to graduate definitely want a good career for their future, giving rise to intense competition among students throughout Indonesia to be able to enter their favorite university and the major they dream of. Problems related to students' lack of knowledge about various departments in higher education are resolved through counseling or socialization methods using material presentation techniques and followed by discussion sessions. This activity was carried out in order to provide information to all Nurul Iman Limau Manis High School students who will continue their education to college. With this, they can find out the various specifications of majors which are the place where the student learning process takes place as well as the place where the mission and function of higher education are realized and can measure the abilities they have which can then be adjusted to the majors and universities of their interest.
Co-Authors Ajeng Pristi Diah Jagaddita Khanti Listya Novi Handayani Simbolon Nurhaflah Soraya Putri Aini Safrida, Eli Siti Asnida Nofianna Sondang Beatrix Siahaan