Garuda - Garba Rujukan Digital

Analisis Faktor-Faktor Yang Mempengaruhi Harga Saham Dengan Earning Per Share Sebagai Variabel Moderasi Jenny, Jenny; Sihombing, Jenifer Shara; Wailan'An, Evi Juita; S Pandia, Sonya Enda Natasha
Jurnal Wira Ekonomi Mikroskil Vol. 15 No. 1 (2025): Volume 15 Nomor 1 Edisi April 2025
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v15i1.1608

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi harga saham pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023 dengan Earnings Per Share (EPS) sebagai variabel moderasi. Variabel independen yang dianalisis meliputi likuiditas, profitabilitas, solvabilitas, Return on Equity (ROE), dan Net Profit Margin (NPM). Sampel Penelitian menggunakan metode purposive sampling. Sampel yang digunakan adalah 100 perusahaan yang dipilih berdasarkan kriteria selama periode 2020-2023 sehingga total data yang diolah adalah 400 observasi. Sumber data yang digunakan dalam penelitian ini data sekunder berupa laporan keuangan yang diperoleh melalui situs resmi BEI (idx.co.id). Hasil penelitian menunjukkan bahwa likuiditas (CR), profitabilitas (ROA), solvabilitas (DER), Return On Equity (ROE), dan Net Profit Margin (NPM) tidak berpengaruh terhadap harga saham. Selain itu, EPS terbukti tidak mampu memoderasi hubungan antara variabel independen terhadap harga saham. Sehingga earning per share belum mampu memberikan kontribusi signifikan dalam menjelaskan pergerakan harga saham pada sektor consumer cyclicals selama periode penelitian.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA BISNIS PERCETAKAN Br. Ginting, Suriani; Pandia, Sonya Enda Natasha S.; Wailan’An, Evi Juita
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 2 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No2.pp204-207

The printing business is growing along with the online printing business. The trend of online printing is increasing. The presence of online printing makes it easier for customers to print the documents they need without having to queue and wait. Nibun Printing is a printing services business that has been established since 2009 with the permanent customer of Nibun Printing being PDAM Tirtanadi Delitua Branch in terms of making fines and Tirtanadi logos at various events. The Partner's problem is that they don't understand the meaning of income and expenses, the Partner doesn't have a Financial Report. Nibun Printing does not prepare financial reports so it does not know the amount of income and costs for each period. Implementation of service activities is carried out by visiting partners to identify needs and provide training and assistance in preparing financial reports. Training activities are carried out by giving lectures and discussions first to explain the importance of financial reports in the printing business. Then it is continued with assistance and training in preparing financial reports. Through this activity Partners can understand the meaning of income and expenses in preparing Financial Reports. By providing training and assistance to Nibun Printing to be able to prepare financial reports in accordance with accounting standards, it can help partners to facilitate the preparation of financial reports in accordance with accounting standards. The prepared financial reports can be used to assist in obtaining external sources of funds so that this printing press continues to develop and able to expand his business.

Pelatihan Pengoperasian Accurate Accounting di Industri 4.0 Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.; Sulia, Sulia; Riny, Riny; Loman, Devina
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

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

The purpose of this activity is to enhance the competence and knowledge of students at SMA Swasta Wiyata Dharma and SMK Negeri 1 Medan. Through this program, it is expected that students’ skills in using accounting software, particularly Accurate version 5, will improve, from inputting financial transactions to generating financial reports. This community service activity is conducted over 3 days: January 24, 2024, April 1, 2024, and April 2, 2024. This activity successfully improved students' knowledge and skills in using Accurate accounting software. Based on the results of the pre-test and post-test, there was an increase in students’ understanding of Accurate usage at both SMK Negeri 1 Medan and SMA Swasta Wiyata Dharma Medan. The average post-test scores showed a significant increase compared to the pre-test, indicating an improvement in participants' competencies. Additionally, the awarding of prizes to active participants and those who could answer questions in the quiz demonstrated the students’ enthusiasm for participating in this activity

PELATIHAN PERHITUNGAN BREAK EVEN POINT BAGI USAHA TANAMAN HIDROPONIK Br. Ginting, Suriani; Pandia, Sonya Enda Natasha S.; Wailan’An, Evi Juita
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp94-98

Hydroponics is soilless plant cultivation which develops plants by providing the nutrients needed by the plants given in the water supply. The purpose of this Break Even Point Calculation (BEP) training is to help Berdikari Farm to conduct financial analysis in determining sales units to achieve BEP. (break even point). This training will also be useful in planning to determine profit. The stages of implementing Community Service activities are carried out with the stages of conducting training through the stages of identifying needs, presenting material, discussing and asking questions. . The results of the achievement of the community service program that has been implemented is that this training activity as a whole received a very good response from Berdikari Farm, especially in terms of carrying out a break-even analysis so that through this activity Berdikari Farm can plan a minimum amount of sales so as not to experience a loss.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA BISNIS PERCETAKAN Br. Ginting, Suriani; Pandia, Sonya Enda Natasha S.; Wailan’An, Evi Juita
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 2 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No2.pp204-207

The printing business is growing along with the online printing business. The trend of online printing is increasing. The presence of online printing makes it easier for customers to print the documents they need without having to queue and wait. Nibun Printing is a printing services business that has been established since 2009 with the permanent customer of Nibun Printing being PDAM Tirtanadi Delitua Branch in terms of making fines and Tirtanadi logos at various events. The Partner's problem is that they don't understand the meaning of income and expenses, the Partner doesn't have a Financial Report. Nibun Printing does not prepare financial reports so it does not know the amount of income and costs for each period. Implementation of service activities is carried out by visiting partners to identify needs and provide training and assistance in preparing financial reports. Training activities are carried out by giving lectures and discussions first to explain the importance of financial reports in the printing business. Then it is continued with assistance and training in preparing financial reports. Through this activity Partners can understand the meaning of income and expenses in preparing Financial Reports. By providing training and assistance to Nibun Printing to be able to prepare financial reports in accordance with accounting standards, it can help partners to facilitate the preparation of financial reports in accordance with accounting standards. The prepared financial reports can be used to assist in obtaining external sources of funds so that this printing press continues to develop and able to expand his business.

Pelatihan Pengoperasian Accurate Accounting di Industri 4.0 Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.; Sulia, Sulia; Riny, Riny; Loman, Devina
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol5No1.pp43-47

The purpose of this activity is to enhance the competence and knowledge of students at SMA Swasta Wiyata Dharma and SMK Negeri 1 Medan. Through this program, it is expected that students’ skills in using accounting software, particularly Accurate version 5, will improve, from inputting financial transactions to generating financial reports. This community service activity is conducted over 3 days: January 24, 2024, April 1, 2024, and April 2, 2024. This activity successfully improved students' knowledge and skills in using Accurate accounting software. Based on the results of the pre-test and post-test, there was an increase in students’ understanding of Accurate usage at both SMK Negeri 1 Medan and SMA Swasta Wiyata Dharma Medan. The average post-test scores showed a significant increase compared to the pre-test, indicating an improvement in participants' competencies. Additionally, the awarding of prizes to active participants and those who could answer questions in the quiz demonstrated the students’ enthusiasm for participating in this activity

PELATIHAN PENGGUNAAN ACCOUNTING SOFTWARE DALAM MENGELOLA INFORMASI KEUANGAN PADA SMK ERA UTAMA PANCUR BATU Enda Natasha S Pandia, Sonya; Juita Wailan’ An, Evi; Salsabila, Zulpa
Jurnal Berdaya Mandiri Vol. 5 No. 3 (2023): JURNAL BERDAYA MANDIRI (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v5i3.5433

The impact of technology in the world of education, especially in the field of accounting. Advances in Information Technology (IT) have an impact on the application and development of accounting science. The emergence of terms such as ebusiness and enterprise systems shows that the world of accounting will become increasingly complex, not just managing journals and preparing financial reports. The role of an accountant can cover three areas, namely designer, user and examiner. Therefore, vocational schools in the field of accounting need to have up-to-date knowledge regarding IT developments in accounting. Pantia PkM conducted a survey, the results found partner problems, namely, the need to improve the abilities and skills of Era Utama Pancur Batu Vocational School students in using IT and required knowledge sharing activities related to transaction management activities to producing financial reports using Accurate Software. Based on this problem, the solution given is to carry out community service activities (PkM) in the form of training in the form of workshops on using the Accurate 5 application. The aim of this PkM is to increase students' information technology knowledge and abilities in operating the Accurate Version 5 application. keyword: Accurate Software; accounting; Financial Information;

PENGARUH KUALITAS AUDIT, FIRM SIZE, TAX DAN MEKANISME BONUS TERHADAP TRANSFER PRICING Andreani Caroline Barus; Anita Tarihoran; Evi Juita Wailan’An
Jurnal Ilmu Manajemen METHONOMIX Vol 5 No 1 (2022): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol5No1.pp31-48

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kualitas audit, ukuran perusahaan, perpajakan dan mekanisme bonus terhadap transfer pricing pada perusahaan sektor besar yang terdaftar di Bursa Efek Indonesia periode 2017-2018. Metode penyajian sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi logistik. Hasil analisis menunjukkan bahwa kualitas audit, ukuran perusahaan, pajak dan mekanisme bonus tidak mempengaruhi transfer pricing perusahaan pada sektor-sektor utama yang terdafatr di Bursa Efek Indonesia periode 2017-2018.

PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, EFEKTIVITAS, DAN RISIKO TERHADAP PENGGUNAAN FINANCIAL TECHNOLOGY (FINTECH) PADA MASYARAKAT KOTA MEDAN Sonya Enda Natasha S. Pandia; Evi Juita Wailan’An
Jurnal Ilmu Manajemen METHONOMIX Vol 6 No 2 (2023): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol6No2.pp100-111

This research aims to determine and analyze the influence of perception of ease use, effectiveness, and risk on the adoption of financial technology (Fintech) among the public of Medan city. The sampling method employed in this study is Lemeshow, and a total of 100 respondents were selected as the research sample. The data analysis method used in this research is the Partial Least Square (PLS) method, implemented with SmartPLS 3.2.9 software. The test results show that variables of perception of the use and Risk has a significant impact on Fintech Adoption, while the Effectiveness variable have no affect on use of financial technology.

Pengaruh Likuiditas, Leverage, Posisi Kas, dan Ukuran Perusahaan Terhadap Kebijakan Dividen Sonya Enda Natasha S. Pandia; Evi Juita Wailan’An
Jurnal Ilmu Manajemen METHONOMIX Vol 7 No 1 (2024): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol7No1.pp68-81

This research aims to determine and analyze the effect of liquidity, leverage, cash position and company size on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population obtained in this study amounted to 271 companies. The method used in sampling in this research used a purposive sampling method and obtained as many as 32 companies as samples. The data used in this study was taken from the financial reports of manufacturing companies for the 2017-2021 period. The method used to test the data in this study is multiple linear regression analysis. The results of this research show that simultaneously liquidity, leverage, cash position, and company size influence dividend policy. Partially, in this study the liquidity variable effect on dividend policy. While leverage,and company size have no effect on dividend policy.

Title

Found 31 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 31 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 31 Documents
Search