Abdillah Arif Nasution

University of Sumatera Utara | USU · Department of Accounting at the School of Graduate Studies

There are many Amil Zakat Institutions (LAZ) which manage social funds in the form of zakat, infaq and alms (ZIS) in Indonesia. Some of them have used technology to receive ZIS funds. However, the use of technology does not help to achieve the expected ZIS revenue target. According to national zakat statistics published by BAZNAS in 2019, the colle...

This study aims to determine the role of the digital economy in economic resilience and growth in Indonesia. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are. The pote...

The development of technology from time to time is growing rapidly, one of which is in the financial sector. This development is marked by the emergence of financial technology in the era of modernization. Online loans are a form of financial technology service which is a money lending service to make it easier for people to borrow money without an...

The objective of this study is to determine the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and personal innovativeness on TikTok Shop acceptance among undergraduate students of the Faculty of Economics and Business, Universitas Sumatera Utara. This study us...

The method for analyzing phase portraits of bifurcation diagrams of enterprise life cycle scenario models using IT pattern recognition has been proposed, which allowed to numerically determine the geometric parameters of the spatial forms that form the surfaces of phase portraits, and their size, corresponding to the loci of stability and interacti...

Firm value is the market value of a company's equity plus the market value of debt. The value of the company can describe the state of the company. Many factors affect the company's value, including investment decisions, company size, profitability, and institutional ownership. This study is a quantitative study that aims to determine the effect of...

The main purpose of this study is to examine the effects of capital expenditure and intergovernmental revenue on local government financial performance in South Sumatra Province, Indonesia. The result is expected to extend the knowledge about local government financial performance and different relevance of financial performance factors. Data on se...

Rumah Kawan Bunda is a forum for empowering women in entrepreneurship. Rumah Kawan Bunda has various educational and collaboration programs to increase the production and sales of its members. The purpose of Rumah Kawan Bunda itself is as a space for women entrepreneurs who want to improve their entrepreneurial competence as well as a place for edu...

The purpose of this study aims to discover the effect of free cash flow, debt to equity ratio working capital turnover, and earning per share on stock price with stock beta as moderating variables. This research was conducted on Construction Sub-Sector Companies listed on the Indonesia Stock Exchange for 2013-2019. The technique in this study uses...

Remaja Mesjid Himpunan Muda Mudi Islam Akbaar (HIMMIA) in Medan Helvetia District consists of several youths who have the ability and skills. However, the development and fostering of an entrepreneurial spirit is still not optimal because the level of education of most of the target audience is high school graduates who rarely or may never receive...

The purpose of this study is to explore online shopping behavior in Indonesia. The focus of the study is the behavior of accounting students as they are online shopping customers. Research Methods: The research methodology is carried out using a questionnaire survey distributed among 295 samples. The data obtained were analyzed by using the statist...

Their technology provides easy information for the public. Through application, various information about the city can be accessed quickly by community and government through this program called smart city. Smart city is has been proven to be able to complete problem quickly too. This information can also be used by the government for creating comf...

The electronic parking engine is a form of Medan City Representative in terms of Parking Payments. Based on data shows that eletronic parking machines have been used in the city of Medan since 2013. Basically users of electronic parking machines are a form of use of information and communication technology in running the government of Medan City. T...

Inventory planning is an importantpartin the industry. For industries that produces product with short expiration period, such as the food industry, product expiration period is an important factor that cannot be released in determining the inventory model. Small and Medium Enterprises (SMEs) in the food industry produce the product has a short exp...

PT. XYZ is a company producing animal feed products which is located in the Medan Region. This company is a branch of Z Group company based in Surabaya. In the process company business activities, both from the process of ordering raw materials to suppliers up to the sale of products to buyers, often happens planning mismatches in determining produ...

Companies that implement the production process will always be faced with market competition. The process is done on the floor of the production required to produce a quality product and is able to win the competition. Machine condition greatly affects the results of the production process. A good machine will produce a quality product, otherwise t...

Environmental performance is strongly influenced by the extent of impetus towards environmental management carried out by various agencies, especially agencies government. Environmental performance will also be achieved at a high level if the company proactively undertakes various environmental management actions in a controlled manner. The purpose...

The purpose of this research is to know the influence of Beverages and Tobacco Export and Raw Meterial Export to The Economic Growth. The Design/methodology/approach of this research using a causal research design in North Sumatera Province. The data used are secondary data sourced from Statistics Agency of North Sumatera Province. The method of an...

This study aims to determine the effect of inventory turnover on profitability in automotive companies listed on Indonesia stock Exchange from 2015-2017. Profitability is measured by Return On Assets (ROA). The data used are the financial statements of each sample company, which are obtained through ICMD (Indonesia Capital Market Directory) The ana...

The various public transportation choices based on the development of information technology developed rapidly at the beginning of this decade. Transportation is an important element and serves as the lifeblood and economic, social, political and population mobility that grows together and follows developments that occur in various fields and secto...

The paper discusses the optimizing possibilities in terms of use of public transportation that is very necessary considering the difficulty of increasing the capacity of the road with widen road infrastructure in an effort to manage “supply”. Therefore, an alternative approach when managing “demand” for transportation system can be controlled. This...

Food product has time limit usage, namely expired date. The time limit for product usage (expiration) is one of the factors affects the number of inventory and total inventory costs. Expiration factors are important in planning because they do not only affect the costs to the company but also includes product safety issues when consumed. Products a...

This article aims to discuss the use of grounded theory approach in qualitative research in accounting and management. Development of accounting theory one of them done with accounting research. Qualitative research can use grounded theory as a great tool that researchers can use to collect and analyze empirical data. Using the literature study, it...

This study aims to analyze the causal relationship between air transportation and economic growth in Indonesia. The data used are annual time series data from 1990 to 2017 obtained from World Bank. Data analysis method used is method of Vector Error Corection Model (VECM). The results show that there is a relationship between air transport tax and...

Companies carry out the production process always facingthe market competition. The process is done on the production floor is required to produce a quality product and capable to win the competition. Machine condition greatly affects the production process. A good machine will produce quality products, otherwise the engine in not good condition wi...

Cost is the price used or sacrificed in order to earn revenue and will be used as income deduction. At the beginning of the initial cost accounting is only intended for the determination of the cost of products or services produced, but with the increasing importance of non-production costs, namely marketing costs and general administration, cost a...

The purpose of this study is to determine and analyze the influence of supply chain management against consumer loyalty supermarket Maximart Thamrin Plaza Medan. The research method used is descriptive analysis method and simple linier regression analysis method which is statistically processed with SPSS version 16.0 for windows, that is with F-tes...

The purpose of this study is to know the implementation of performance audit and whether the perspective of balance scorecard implemented in Local Government in North Sumatra, Indonesia and know the performance of government in this case APIP related to performance performance audit in local government implement Balance Score Card. The type of rese...

Background: the expression of CD30, CD15, CD50, and PAX5 are used to help in confirming diagnosis of HL and sALCL; however data on the proportion of these markers have not been available. The study was aimed to identify the proportion of CD30, CD15, CD50 and PAX5 expressions and characteristics of patients with HL and sALCL at Dharmais National Ca...

This research held on a tapioca flour industry company that uses cassava as raw material to produce tapioca starch product. Problems that occur in this company is inaccurate planning, consequently there is a shortage of variation between the number of requests with the total supply is met, so it is necessary to do research with the formulation of t...

This object research is one of manufacturing companies that produce oil palm machinery parts. In the production process there is delay in the completion of the Main shaft order. Delays in the completion of the order indicate the low productivity of the company in terms of resource utilization. This study aimed to obtain a draft improvement of produ...

This research is based on case study that being on electrical company. One of the products that will be researched is the fan, which when running the production process there is a time that is not value-added, among others, the removal of material which is not efficient in the raw materials and component molding fan. This study aims to reduce waste...

IOP Publishing Limited ("IOPP") is retracting this paper at the request of the author, who has stated that the work contains material or data without authorisation for use. Retraction published: 27 April 2021

This study aims to determine and analyze the effect of company’s size, business risk, asset growth, and profitability on capital structure in manufacturing companies listed on the stock exchange of Indonesia year 2014- 2016, either partially or simultaneously. In addition, this study also reviewed variables used due to differences in previous resea...

This research was conducted in manufacturing industry, so this research is based on case study application. This research serves to reduce waste in the industry when making a product. This study categorizes value-added work and which work has no added value. And it is measurable and has value, so it can be evaluated in the future. Later this will b...

This research was conducted on the company engaged in the production of Fast Moving Consumer Goods (FMCG). The production process in the company are still exists several activities that cause waste. Non value added activity (NVA) in the implementation is still widely found, so the cycle time generated to make the product will be longer. A form of i...

Human resources is the main factor in improving company performance not only in industrial products but also services. Therefore, all of the organization performers involved must work together to achieve product quality services expected by consumers. Educational institutions are the service industries which are educators and instructor involved in...

Penelitian ini merupakan suatu studi yang bertujuan untuk menganalisis dan menguji tentang pengaruh berbagai aspek audit intern terhadap pencapaian anggaran perusahaan perkebunan kelapa sawit di daerah Sumatera Utara, untuk membuktikan adanya pengaruh yang signifikan dan positif dari berbagai aspek audit intern terhadap pencapaian anggaran. Data ya...

Peranan akuntansi sebagai alat pengawasan biaya semakin diburuhkan dan salah satu diantaranya dikenal dengan sistem akuntansi pertanggungjawaban. Akuntansi pertanggungjawaban merupakan suatu sistem yang disusun sedemikian rupa sesuai dengan sifat dan kegiatan perusahaan dengan tujuan agar masing-masing unit atau bagian dapat mempertanggungjawabkan...