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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Studia Economica: Jurnal Ekonomi Islam Owner : Riset dan Jurnal Akuntansi International Conference of ASEAN Prespective and Policy (ICAP) Enrichment : Journal of Management Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies Jurnal SALMAN : Sosial dan Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah Mumtaz : Jurnal Ekonomi dan Bisnis Islam International Journal of Economic, Technology and Social Sciences (Injects)
Ammy, Baihaqi
Faculty Of Economics And Business, Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Determinan Nilai Perusahaan dengan Kepemilikan Institusional Sebagai Variabel Moderating Baihaqi Ammy; Puja Rizqy Ramadhan
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 22, No 1 (2021): April - September
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v22i1.5618

Abstract

This research aims in general to produce a determinant model of corporate value with institutional ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange. The sample in this study is all public banking sector companies listed on the Indonesia Stock Exchange (IDX) which number 43 companies The type of data used in this study is using primary data. The results showed that variable returns on assets had a positive but insignificant effect on the company's value variables. Non-performing loan variables negatively and significantly affect the company's value variables. Variable capital adequacy ratio has a positive and significant effect on the variable value of the company. Variable loan to deposit ratio negatively and insignificant to the variable value of the company. Variable operating costs to operating income have a positive but insignificant effect on the company's value variables. Institutional ownership variables are unable to moderate the effect of variable return on assets, non performing loans, capital adequacy ratios, loan to deposit ratios and operating costs on operating income against the company's value.
Influence of Managerial Performance against Participation Budget with Organizational Commitment as a Moderating Variable at PDAM Tirtanadi Medan Baihaqi Ammy
International Conference of ASEAN Prespective and Policy (ICAP) Vol 1 No 1 (2018): INTERNATIONAL CONFERENCE OF ASEAN PERSPECTIVE AND POLICY (ICAP)
Publisher : International Conference of ASEAN Prespective and Policy (ICAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.382 KB)

Abstract

This research aims to prove whether there is influence between participation and managerial performance budgets to prove whether there is influence between the participation budget with managerial performance with organizational commitment as PDAM Tirtanadi moderating variables on the terrain.This type of research is a causal association. The technique of determination of the sample used is the census. The data used was obtained through questionnaires to the deployment of 32 employees who were on the level of management. This data will be analyzed using Multivariate Data analysis methods, where this method is a method of descriptive statistics and inferential that are used to analyze the data more than two variables of the study. Testing the quality of the data used is the validity of the data and test reliability. A classic assumption test used is the test of normality, multicollinearity test, and test heteroskedasticity. Hypothesis testing is a test – testing – t, F. This research resulted in the discovery of the three as has been proposed in the research hypothesis. First, the participation of influential managerial performance against budget. Second, the participation of the budget jointly with organizational commitment effect significantly to managerial performance. Third, the variable of organizational commitment is not moderating variable.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI PADA PERBANKAN YANG TERDAFTAR DI BURSA EFE Baihaqi Ammy
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 1, No 1 (2016): PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI PA
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

This research aims to prove whether there was an effect of good corporate governance mechanisms (GCG) in this regard include the board of directors, commissioners, komitea auditing, and accounting conservatism institutional ownership in banks listed on the Indonesia Stock Exchange (IDX) in the period 2010 to 2013. This research is associative causal research. Sampling technique used was saturated sampling (census). The data used are secondary data from the financial statements of banking companies listed in Indonesia Stock Exchange (IDX) obtained through the website www.idx.co.id. This data will be analyzed using multiple linear regression analysis method, which method is descriptive statistical methods used to analyze the data more than two variables of the study. The classical assumption used is the normality test, multicollinearity, heteroscedasticity test, and autocorrelation. Testing hypothesis is t - test, test - F, and the coefficient of determination (R2). This research resulted in four discoveries as has been proposed in the research hypothesis. First, the board of directors variables significantly effect accounting conservatism. Second, the variable commissioners significantly effect accounting conservatism. Third, the audit committee variables significantly effect accounting conservatism. Fourth, institutional ownership variables significantly effect accounting conservatism.
INFLUENCE OF MANAGERIAL PERFORMANCE AGAINST PARTICIPATION BUDGET WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLE Baihaqi Ammy
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA INFLUENCE OF MANAGERIAL PERFORMANCE AGAINST PARTICIPATION BUDGET WITH ORGANIZATIONAL COMMITMENT AS A
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.114 KB)

Abstract

This research aims to prove whether there is influence between participation and managerial performance budgets to prove whether there is influence between the participation budget with managerial performance with organizational commitment as PDAM Tirtanadi moderating variables on the terrain. This type of research is a causal association. The technique of determination of the sample used is the census. The data used was obtained through questionnaires to the deployment of 32 employees who were on the level of management. This data will be analyzed using Multivariate Data analysis methods, where this method is a method of descriptive statistics and inferential that are used to analyze the data more than two variables of the study. Testing the quality of the data used is the validity of the data and test reliability. A classic assumption test used is the test of normality, multicollinearity test, and test heteroskedasticity. Hypothesis testing is a test – testing – t, F. This research resulted in the discovery of the three as has been proposed in the research hypothesis. First, the participation of influential managerial performance against budget. Second, the participation of the budget jointly with organizational commitment effect significantly to managerial performance. Third, the variable of organizational commitment is not moderating variable.
DETERMINANT MODEL OF CORPORATE DISCLOSURE SOCIAL RESPONSIBILITY Surya Sanjaya; Baihaqi Ammy; Ronni Parlindungan
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.72

Abstract

This research aims to find out the Effect of Company Size, Board of Commissioners Size, and Profitability on Corporate Social Responsibility Listed on the Indonesia Stock Exchange for the Period 2014-2018. This research approach uses an associative research approach. The method of data collection is done by means of data documentation sourced from the annual report of the Indonesia Stock Exchange. Based on the collection of samples conducted using the check list according to criteria, obtained the number of research samples as many as 6 companies from 15 populations. Research samples during the period 2014-2018 and data analysis techniques in this study are descriptive statistics, classical assumption tests that include normality tests, multicollinearity tests, and heteroskedity tests, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results showed that the Size of the Company had a positive but insignificant effect on Corporate Social Responsibility Disclosure, the Size of the Board of Commissioners had a positive but insignificant effect on the disclosure of Corporate Social Responsibility, and Profitability had a positive but insignificant effect on the disclosure of Corporate Social Responsibility on Automotive companies listed on the Indonesia Stock Exchange for the period 2014-2018.
DETERMINANT MODEL OF DISTRICT/CITY GOVERNMENT FINANCIAL PERFORMANCE IN SUMATERA UTARA PROVINCE M. Firza Alpi; Baihaqi Ammy
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.73

Abstract

The results showed that Capital Expenditure had no partial effect on Financial Performance, Size of Local Government partially affected Financial Performance, and the Remaining Budget Financing partially affected Financial Performance. Partially, Capital Expenditure, Size of Local Government, and Remaining Budget Financing together have an effect on the Financial Performance of district/city governments in North Sumatra Province. The R-Square value is 0.815 or 81.5%. This shows that the variables of Capital Expenditure, Size of Local Government, and Remaining Budget Financing are able to explain the Financial Performance variable of 81.5%. While the remaining 18.5% is explained by other variables outside the study.
Pengaruh Rotasi Kerja, Quality Of Worklife dan Gaya Kepemimpinan Transformasional terhadap Kinerja Karyawan pada PT. PLN(Persero) Wilayah Sumatera Utara Mutholib Mutholib; Baihaqi Ammy
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 3 (2020): (SEPTEMBER)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v1i3.84

Abstract

The purpose of this study was to analyze the effect of work rotation on employee performance, to test and analyze the quality of work life on performance; To test and analyze the transformational leadership style of employee performance; To test and analyze work rotation, quality of work life and transformational leadership style together on employee performance at PT. PLN (Persero) North Sumatra Region. The approach used in this research is an associative approach. The population in this study were all employees at PT. PLN (Persero) Wilayah Sumatra Utara, the population in this study was 71 employees. The researcher will examine the entire population, so that the research sample is population data (census study). Data collection techniques in this study using primary data. Data analysis techniques in this study using multiple linear regression analysis. The results showed all independent variables partially and simultaneously significant effect on employee performance at PT. PLN (Persero) North Sumatra Region.
Pengaruh Biaya Produksi Terhadap Laba Bersih Perusahaan Dengan Volume Penjualan Sebagai Variabel Moderating Baihaqi Ammy
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.170

Abstract

This research uses associative and quantitative types. This study uses secondary data collection techniques in the form of corporate financial reports for the period 2016-2019. The population in this study were 21 companies and the samples in this study were 14 companies. The data analysis technique used descriptive statistical testing, multiple linear regression, classical assumption test, hypothesis test, moderation regression analysis, and determination coefficient test. The results of this study indicate that production costs have a positive and significant effect on company net income and sales volume shows a negative and significant effect on company net income, besides that it is also known that sales volume does not moderate the effect of production costs on company net income. Keywords: Current ratio, Debt to equity ratio, Return on equity, Price to book value.
Perusahaan Dengan Keputusan Pendanaan Sebagai Variabel Moderating Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Baihaqi Ammy
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL)
Publisher : CERED Indonesia Institute

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

Abstract

The sample used was 9 companies. To obtain the data needed in this research, the authors use documentation techniques from data published by the company on the IDX's official website www.idx.co.id. As well as financial statements owned by the company. The data analysis technique in this research is using classical assumption test, simple linear regression, t test, F test, coefficient of determination and moderating regression analysis. Data processing in this study used the SPSS (Statistics Package for the Social Sciences) software program version 26.00 for windows. Based on the results of the study, it can be concluded that the size of the company has no effect on the value of the company in the pharmaceutical company on the IDX. Profitability has no effect on firm value in pharmaceutical companies on the IDX. The funding decision as a moderating variable is not able to moderate the relationship between firm size and firm value in pharmaceutical companies on the IDX. The funding decision as a moderating variable is not able to moderate the relationship between profitability and firm value in Pharmaceutical Companies Listed on the Indonesian Stock Exchange Listed on the Indonesia Stock Exchange.
CASH FLOW RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE Baihaqi Ammy
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study describes the cash flow ratio to measure the financial performance of PT. Jaya Beton Indonesia. The author uses secondary data in the form of financial statements from 2010-2014. The research approach used is a quantitative descriptive approach, namely data in the form of numbers that are processed using certain calculation methods so as to provide a clear picture of the problems that have to do with cash flow ratios. The ratios used are Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Debt (CKHL), Capital Expenditure Ratio (PM), and Total Debt Ratio (TH). From the results of research on financial performance, the Operating Cash Flow Ratio (AKO) in 2012-2014 was below one, which means that there is a possibility that the company will not be able to pay its current liabilities. In the Capital Expenditure Ratio (PM) if it is lower, it indicates the low ability of operating cash flows to finance capital expenditures. And the ratio of Total Debt (TH) if the lower indicates the company has a capability that is less than the normal operating activities of the company.Keywords: Financial performance, Cash Flow Ratio.
Co-Authors Andri Soemitra Asmuni Asmuni Jasman Saripuddin Hasibuan Muhammad Firza Alpi, Muhammad Firza Mutholib Mutholib Puja Rizqy Ramadhan Rezki Zurriah Roni Parlindungan Sipahutar Ronni Parlindungan Siti Azizah Sugianto Surya Sanjaya Tuti Anggraini