Nisrul Irawati

University of North Sumatra | USU · Department of Management at the Faculty of Economics

This research aims to analyze the factors that influence MSME tax compliance in Indonesia. Even though MSMEs make a significant contribution to the economy, their level of tax compliance is still low. Several factors that influence MSME tax compliance include the quality of tax services, tax knowledge, and business ownership characteristics. Previo...

MSMEs play a progressively important role in Indonesia's economic growth, particularly in the context of sharia economic development. The government and Islamic financial institutions (IFIs) have actively supported the empowerment of MSMEs in order to accomplish the Sustainable Development Goals (SDGs). This research aims to conduct a more in-depth...

This research aims to determine the influence of Intellectual Capital using the modified value added intellectual coefficient (M-VAIC) method on share prices through profitability in companies on the IDXTECHNO index on the Indonesia Stock Exchange. The research carried out was quantitative research in the form of descriptive verification methods an...

External and internal factors can affect a company's capital structure. Managers cannot limit the macroeconomic component of external factors, while a company can monitor internal factors and their effects. This study aims to determine the effect of specific macroeconomic variables, namely, Interest Rates, Inflation Rates, GDP, and company internal...

This study uses a quantitative approach to making stock investment decisions using the Moving Average Convergence Divergence indicator and the Stochastic Oscillator indicator by recording sell signals and buy signals and then testing the effectiveness of buy signals and sell signals from the two indicators. This research will be analyzed using the...

Based on the results of the study, the conclusions that can be drawn are as follows. The optimal portfolio calculation results on the Single Index Model method for stocks show that stocks with UNVR issuers are the only ones that are optimal. Whereas in Mutual Funds there is no optimal portfolio calculation results. The results of calculations using...

This study aims to determine the effect of Capital Adequacy Ratio, Non-Performing Loans, Loan to Deposit Ratio, Operational Costs, Operating Income and Credit Disbursement on Return on Assets with Net Interest Margin as an Intervening Variable at Conventional Rural Banks in Medan City for the 2017-2021 period. In this study using secondary data col...

Globalization has contributed to shifts in business practices and changes in the business environment in all industrial sectors. Many existing and developing companies face great competition domestically and globally. This causes companies to have to compete by continuously maintaining their business. This study determines the effect of intellectua...

This study uses research variables such as Trading Volume, Market Capitalization, S&P 500 Index, World Oil Price, Gold Price on Bitcoin Returns. The data source in this study is through internet media with the sites https://coinmarketcap.com/, https://finance.yahoo.com/, and other sites that support this research. The data used in this study are ti...

Data from IDX Statistics 2020 state that the financial sector, especially banking sector has market capitalization rate at 33% of all the total market capitalization in Indonesia. The rate of the market capitalization of banking sector shows that bank sector has a big role in economics of country. This study analyzes the effect of intellectual capi...

This study aims to analyze the performance of PT Pelabuhan Indonesia (Persero) Regional I as part of the Indonesian logistics chain. The efficiency and effectiveness of PT Pelabuhan Indonesia (Persero) Regional I are expected to reduce logistics costs to realize economic development in the Western region of Indonesia. Performance measurement was do...

Based on financial report data published by coal sub-sector companies on the IDX website from 2018 to 2020, this study attempts to assess the effect of profitability, leverage, incentives, and gender diversity on tax avoidance. In this study, sampling was done with the use of the STATA program and multiple regression analysis tests on the target po...

The market valuation offers the opportunity to examine the firm performance, especially as the firm goes public. However, management often puts their interests above the interests of investors; therefore, management movement needs to be limited by a control mechanism that will reduce agency conflict. This paper develops an approach based on Tobin’s...

The objective of the research is to analyze and find out, partially and simultaneously, the influence of Current Ratio, Debt Equity Ratio, Total Asset Turnover Ratio, Return on Asset, and Institutional Ownership on Financial Distress in the Manufacturing companies of Property & Real Estate Sector listed BEI (Indonesia Stock Exchange) from 2010 to 2...

Macroeconomics in Indonesia is a system for analyzing changes in the country's economy that can affect markets, companies and society. Macroeconomics can also explain the shape of changes in economic conditions in Indonesia. The formulation of the problem in this study are: (1) Does the inflation rate, interest rate and exchange rate have a partial...

This research aims to find out and analyze the effect of the intellectual capital on financial performance and company market value and to find out whether competitive excellence can be employed as an interviewing variable and able to mediate the effect of intellectual capital on financial performance and firm value. This is explanatory quantitativ...

Study this aim for test Influence Bid Ask Spread, Market value, and Variance Return, Dividend payout ratio to Holding Period with Yield to Maturity as moderating variable. Type of data used that is secondary data in the form of report finance companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. Data analysis techniques...

p> Cryptocurrency is an investment commodity that can generate returns and already has a license to be traded in exchange trading through the Indonesian Commodity Futures Trading Regulatory Agency (BAPEPTI). There are quite a lot of crypto digital assets traded in Indonesia through the trading company Indodax. The purpose of this research is focuse...

Currently, Indonesia still uses tax revenue as the main source of state revenue. However, the problem occurred when for several years it turned out that tax revenues did not meet the target. The percentage of realized tax revenues compared to the tax revenue target from year to year indicates that the ratio of tax revenues did not reach the target....

The decline of crude palm oil commodity prices and world demand in 2014 to 2016 lead to decline the capability of plantation companies performance. This is apparent from the declining sales capacity, increase of operating expenses, and inventory expenses and the impact is declining financial performance such as net profit. If this is allowed contin...

The role of Ergonomic aspects of the brand on positive word of mouth and perceived quality of Indonesian Restaurants were investigated in the present study with the integration of customer's convenience as a mediator. For the achievement of this purpose, primary data from 297 respondents have been drawn with the purposive sampling. Moreover, the hy...

This research study has given important implications for regulators through elaborating the association between economic growth, financial openness among the five member countries of ASEAN including Philippines, Indonesia, Thailand, Malaysia, and Singapore. An insight has been provided about the relation of economic growth and trade openness from t...

The implementation of Good Corporate Governance (GCG) in Indonesia has been running for 15 years since 2000. Good Corporate Governance is one of the pillars of the economic market system. GCG application provides an opportunity in creating and providing healthy completion environment and conducive investment climate. Based on this thinking, the GCG...

This study was aimed to discover the cultural possession, perseverance and openness to problem solving on financial literacy in Medan city, Indonesia. This research explored 3 variables, namely cultural possession, perseverance and openness to problem solving, that is asscociated with the senior high school students’ level on financial literacy in...

The goal of this research is to identify the main factor that causes SMEs to experience financial distress. In this context, this research focus on behaviour traits which is their capacity of self control, planning and patience affect the ability to manage their finance and stay out of financial distress. Using SmartPLS Partial Least Square, data w...

Investors play an important role by spending their money in the capital market. Without investors, the stock market do trade securities trading. In choosing a company, investors will evaluate the best condition of the company. So the aim of this research is to investigate whether the agency cost and earning management will give an impact to financi...

There are two sectors of banks operating in Indonesia, namely Sharia banks and conventional banks. Improving performance is important in maintaining public confidence in the bank. Efficiency is one of the parameters to measure the performance of Sharia banks. This study measures the comparative level of technical efficiency of Sharia commercial ban...

Traditional Market as one of the form of SME's (Small Medium Enterprise) play a strategic role because SME's not only provide an employment but also contributed to Gross National Product in Indonesia. SME'shave uniqueness in limited alternative source of fund which traditional market traders will prefer using their own funding compare to Banking fu...

RSU Dr. Pirngadi is one of the public hospital owned by local government in Medan. This hospital have been developed with many changes which one of the development is build a new physical building. This showed that the service quality given to the patient has been improved. In turn, this improvement will increase the community’s perception that wil...

Setiap perusahaan sepanjang sejarahnya, menghadapi rentang alternatif strategi yang amat luas manajemen-nisrul2

Akhir-akhir ini banyak orang membicarakan masalah krisis kepemimpinan. Konon sangat sullt mencari kader-kader pemimpin pada berbagai tingkatan. manajemen-nisrul