Article Per Year (5 Year)
p-Index From 2019 - 2024
3.859
P-Index
This Author published in this journals
All Journal Jurnal Administrasi Bisnis Jurnal Riset Akuntansi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) KITABAH: Jurnal Akuntansi dan Keuangan Syariah Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Akrab Juara : Jurnal Ilmu-ilmu Sosial JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian kepada Masyarakat Journal of Social Responsibility Projects by Higher Education Forum Jurnal Ekonomi Manajemen (JEM) Jurnal Ipteks Terapan : research of applied science and education Jurnal Pemberdayaan Pariwisata COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Multidisiplin Madani (MUDIMA) Jurnal Pengabdian Ibnu Sina Jurnal Pengabdian West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Junita Putri Rajana Harahap
Universitas Muslim Nusantara Al Washliyah
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Pengaruh Faktor-Faktor Kinerja Keuangan, Size, Leverage, dan Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi Dengan Alokasi Belanja Modal Sebagai Variabel Moderating Pada Kabupaten/ Kota di Provinsi Sumatera Utara Harahap, Junita Putri Rajana
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to identify and analyze the effect of the independence ratio, effectiveness ratio , efficiency ratio , size , leverage , and the local revenue (PAD) simultaneously and partial on economic growth in the regencies and cities in North Sumatra and also to identify and analyze capital expenditures variable as moderator variable which could moderated the relationship between independence ratio, effectiveness ratio, efficiency ratio, size, leverage, and PAD in the regencies and cities in North Sumatra. This research was classified as descriptive quantitative and the objects of this research were all regencies and cities in the province of North Sumatra. The data used was a secondary data obtained from the report of the regencies and cities’ APBD in North Sumatra2011-2-15 By using a quantitative approach and the data were analyzed by using multiple linear regression analysis. The result showed independence ratio, effectiveness ratio, efficiency ratio, size, leverage, and PAD had significant effect on economic growth simultaneously. Partially, independence ratio, effectiveness ratio, efficiency ratio, size, and PAD had positive and significant effect on economic growth while leverage had no significant effect on economic growth of regencies and cities in north Sumatra. Moderator variable was able to moderate independence ratio, effectiveness ratio, efficiency ratio, size, leverage, PAD on economic growth in all regencies and cities in North Sumatra
Analisis Pencegahan Kecurangan Akuntansi Dalam Mengelola Dana Desa Pada Desa Melati Ii Kecamatan Perbaungan Junita Putri Rajana Harahap; Mhd Dani Habra; yulandari yulandari
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.v21i1.6392

Abstract

This research aims to determine the preventive measures of accounting fraud in managing village funds in Melati II Village, Perbaungan District. The method used in this research uses qualitative research methods. The subjects in this study were all officials of the Melati II Village, Perbaungan District, while the object of the research studied was the prevention of accounting fraud in managing village funds. The results of this study indicate that there are several measures to prevent accounting fraud in managing village funds in Melati Village, Perbaungan District, namely (1) a good internal control system including honesty in work can prevent fraud. (2) Compliance with accounting rules and government is able to prevent and reduce accounting fraud in reporting. (3) Village officials at Melati II implement the principles of good governance. (4) Follow the reporting standards set by the Government, namely government regulations in Permendagri No. 113 of 2014 concerning village financial management.
Determinan Kualitas Laporan Keuangan Pada Perusahaan Di Indonesia Dan Implikasinya Terhadap Nilai Perusahaan Di Era Revolusi Industri 4.0 Junita Putri Rajana Harahap; Reza Hanafi Lubis
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1333

Abstract

The value of the company represents a picture of the state of the company whether it is in good or bad condition. The value of the company can affect the views of investors in making decisions to invest. One way that can be used to see the good or bad value of a company is to assess the quality of the company's financial statements. The quality of financial reports in this study is seen from several aspects of earnings management, namely the Loss Avoidance Ratio (LAR), Profit Decline Avoidance Ratio (PDAR), and the Quality Audit Opinion Ratio (QAOR). In addition, this study also uses the KAP Criteria Ratio - Big Four / Non Big Four Ratio (NBAR) in seeing its effect on company value. The research focuses on companies listed on the Indonesia Stock Exchange except for companies in the financial sector. The method used in this study is a descriptive method using a quantitative approach. The results showed that only the Profit Decrease Ratio (PDAR) had an effect on firm value, while the loss ratio (LAR), audit opinion quality ratio (QAOR) and KAP criteria ratio (NBAR) had no effect on firm value.
Anteseden dan Konsekuensi Pendidikan Kewirausahaan Berbasis Syariah, Studi Empiris Pada Fakultas Ekonomi UMN Al Washliyah Reza Hanafi Lubis; Junita Putri Rajana Harahap; Mhd Dhani Habra
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1334

Abstract

The development of the curriculum and Entrepreneurship courses makes universities, especially the Faculty of Economics, seek to develop Sharia-based Entrepreneurship education as a subject at the Faculty of Economics. However, the question of the effectiveness of the Entrepreneurship course for students of the Faculty of Economics is still an unanswered question. This research was conducted at the Faculty of Economics at UMN Al Washliyah with a population of students from the 2018-2019 Management and Accounting Study Programs and the 2019-2020 Accounting Study Program alumni with a systematic random sampling method of 50 samples. Data collection techniques used by conducting interviews and questionnaires digitally using google form. This study aims to see the extent to which entrepreneurship education, student creativity, entrepreneurial experience, entrepreneurial motivation and income expectations are related to student interest in entrepreneurship
Sistem Kompensasi di Badan Pusat Statistik Kabupaten Serdang Bedagai Bella Natalia Ginting; Ratna Sari Dewi; Junita Putri Rajana Harahap
Jurnal Multidisiplin Madani Vol. 1 No. 2 (2021): November 2021
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.625 KB) | DOI: 10.55927/mudima.v1i2.34

Abstract

Penelitian ini bertujuan untuk mengetahui Sistem Kompensasi di Badan Pusat Statistik Kabupaten Serdang Bedagai, Penelitian ini adalah Penelitian Kualitatif dengan Metode analisis deskriptif yaitu penelitian yang bersifat paparan yang ditujukan untuk mengetahui sistem kompensasi di Badan Pusat Statistiik Kabupaten Serdang Bedagai, Subjek dalam Penelitian ini adalah Badan Pusat Statistik Kabupaten Serdang Bedagai, Objek Penelitian ini adalah Sistem Kompensasi di Badan Pusat Statistik Kabupaten Serdang Bedagai. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu sumber data penelitian yang diperoleh melalui media perantara atau secara tidak langsung yang berupa buku, catatan, bukti yang telah ada, atau arsip baik yang dipublikasikan maupun yang tidak dipublikasikan secara umum. Hasil Penelitian ini menunjukkan bahwa Sistem Kompensasi di Badan Pusat Statistik Kabupaten Serdang sudah baik mengikuti standart penggajian pemerintahan yang berlaku.
Sosialisasi Strategi Bisnis Bagi UMKM di Era Now Normal Desa Suka Mulia Kec Pagar Merbau Kab Deli Serdang M Dani Habra; Junita Putri Rajana Harahap
JPM: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2021): Maret 2021
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Pandemic period due to Covid-19 had a negative impact on people's lives, especially from the economic side of the family. To solve the covid-19 problem, the Government recommends doing social distancing for all Indonesian people. People are required to always maintain their health through the use of masks, hand sanitizers and always maintain personal hygiene. The government is working with the University in helping the community through the Community Service Program (Mandiri) - Learning to Care for Covid 19. This activity is held for 5 weeks in which students go directly to the community. This program is implemented in Sukamulia Village, Pagar Merbau District, Deli Serdang Regency, which consists of two hamlets. The work program carried out includes providing counseling and assistance in terms of developing local community businesses or industries through appropriate business strategies and providing counseling on how to maintain health in the face of the Covid-19 virus
Pengaruh Faktor-Faktor Kinerja Keuangan, Size, Leverage, dan Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi Dengan Alokasi Belanja Modal Sebagai Variabel Moderating Pada Kabupaten/ Kota di Provinsi Sumatera Utara Junita Putri Rajana Harahap; Murni Daulay; Zainul Bahri Torong
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.904 KB)

Abstract

This research aimed to identify and analyze the effect of the independence ratio, effectiveness ratio , efficiency ratio , size , leverage , and the local revenue (PAD) simultaneously and partial on economic growth in the regencies and cities in North Sumatra and also to identify and analyze capital expenditures variable as moderator variable which could moderated the relationship between independence ratio, effectiveness ratio, efficiency ratio, size, leverage, and PAD in the regencies and cities in North Sumatra. This research was classified as descriptive quantitative and the objects of this research were all regencies and cities in the province of North Sumatra. The data used was a secondary data obtained from the report of the regencies and cities’ APBD in North Sumatra2011-2-15 By using a quantitative approach and the data were analyzed by using multiple linear regression analysis. The result showed independence ratio, effectiveness ratio, efficiency ratio, size, leverage, and PAD had significant effect on economic growth simultaneously. Partially, independence ratio, effectiveness ratio, efficiency ratio, size, and PAD had positive and significant effect on economic growth while leverage had no significant effect on economic growth of regencies and cities in north Sumatra. Moderator variable was able to moderate independence ratio, effectiveness ratio, efficiency ratio, size, leverage, PAD on economic growth in all regencies and cities in North Sumatra.
Analisis Penerapan Prinsip Akuntansi Terhadap Akuntabilitas Laporan Keuangan Masjid (Studi Kasus Masjid Desa Bandar Khalipah) Muhammad Syukri Nasution; Junita Putri Rajana
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 5 │ NO. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Mosque is one form of non-profit organization or organization that does not expect profit (non profit oriented). Therefore, mosques as a means of worship and activities of the ummah require effective financial reporting, this is because to support worship and religious activities. The results showed that the application of accounting principles had a huge effect on accountability or accountability of mosque financial statements. The results of interviews from various sources can be known that accounting principles have been applied to the creation of the mosque's financial statements. So that the mosque administrator has managed finances openly as a form of accountability or financial accountability of the mosque by recording receipts and cash expenditures. Financial management is well recorded even though it is still simple. Related to PSAK 45, the mosque administrator has not recorded based on PSAK 45 because the standard is recognized to have never been heard and introduced to the mosque administrator.
ANALISIS PENERAPAN PSAK NO 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA RUMAH SAKIT UMUM HAJI MEDAN Devi Siswantika; Ratna Sari Dewi; Junita Putri Rajana Harahap
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v6i4.1574

Abstract

Ikatan Akuntansi Indonesia mempunyai peranan penting sebagai pembentuk Standart Akuntansi keuangan yang mengenai keuangan entitas nirlaba. Standart ini tertulis dalam pernyataan Standart Akuntansi keuangan No.45 Tentang Pelaporan Keuangan Organisasi Nirlaba. Penelitian ini dilakukan pada Rumah Sakit Umum Haji Medan yang termasuk dalam entitas nirlaba. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan laporan keuangan pada Rumah Sakit Umum Haji Medan apakah sudah sesuai dengan pernyataan Standart Akuntasi Keuangan No.45. Penelitian ini dilakukan melalui pendekatan deskriptif kualitatif. Sedangkan teknik pengumpulan data yang digunakan adalah wawancara dan studi kepustakaan. Wawancara dilakukan dengan seorang karyawan bagian akuntasi pada Rumah Sakit Umum Haji Medan. Hasil dan kesimpulan dari penelitian adalah laporan keuangan Rumah Sakit Umum Haji Medan belum sesuai dengan PSAK NO.45. Laporan keuangan Rumah Sakit Umum Haji Medan hanya berbentuk neraca saldo,laporan operasional,Laporan perubahan ekuitas,laporan realisasi anggaran, dan catatan atas laporan keuangan sehingga perlu dilakukan pembuatan laporan posisi keuangan dan laporan arus kas.
Harga Saham Sebelum dan Sesudah Stock Split Junita Putri Rajana Harahap; Murni Dahlena Nasution
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.v3i2.1163

Abstract

The stock split causes the stock price to be cheaper so that it will attract potential investors to buy the stock. This research was conducted to determine when it is time for a company to do a stock split, information available on the capital market can be used by investors for consideration before investors make a decision to invest in shares. The study aims to determine the changes that occur in stock prices before and after the stock split policy by the company. The research method used in this research is event study research with a quantitative approach. This study examines how significant the stock price difference is after a stock split policy. The sample used in this study were all companies that carried out the 2016-2018 stock split policy. The results of research on companies that become samples have shown that the average stock price before the announcement of the stock split policy has no significant difference with the average stock price after the announcement of the stock split policy Keywords : Stock Price, Stock Split
Co-Authors Alfi Indah Zahara Ali Djamhuri Anggia Sari Lubis, Anggia Sari Bambang Hermanto Bella Natalia Ginting Debby Chyntia Ovami Devi Siswantika Dian Habibie Dian Habibie Dina Pasaribu Dorisna Simamora Febrina Zega Fitri A Lestari Ginting, Bella Natalia Habibie, Dian Habra, Mhd Dani Hariyanti Purba Irma Yani Pohan M.Noer Fadlan Manja Tambunan Mesrawati - Mhd Dhani Habra Muhammad Noer Fadlan Muhammad Syukri Nasution Munawaroh - Murni Dahlena Nasution Murni Daulay Nomi Noviani Nomi Noviani S Nurhajelin Ovami, Debbi Chyntia Putri Cindi Claudia Rasyd Yudha Harahap Ratna Sari Dewi Ratna Sari Dewi Reza Hanafi Lubis Santi M Hasibuan shara, yuni Sinar Lia Pohan Suginam yulandari yulandari Zainul Bahri Torong