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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) SIASAT Journal INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Research in Social Science and Humanities Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi, Manajemen dan Bisnis Digital Formosa Journal of Social Sciences (FJSS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Manajemen Dan Akuntansi Medan Paradoks : Jurnal Ilmu Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management, Economic, and Accounting Journal of Economic and Business (JEB) Blantika : Multidisciplinary Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research International Journal of Management, Economic and Accounting Indonesian Journal of Accounting and Financial Technology (CRYPTO) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
, Rahima Br Purba
Faculty Social Science, Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Public Health Social Sciences Transportation Other

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PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, PERTUMBUHAN PENJUALAN, DAN PERPUTARAN ASET TERHADAP NET PROFIT MARGIN PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Indah Leony Panjaitan; Bella Ariboho Sihaloho; Arie Pratania Putri; Rahima Br Purba
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2322

Abstract

This study aims to analyze and examine the effect of company size, capital structure, sales growth, and asset turnover on net profit margin in technology sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population studied included all 46 technology sector companies listed on the IDX. The sampling technique used was purposive sampling, resulting in 15 companies as samples. The data analysis method used was multiple linear regression analysis. The results showed that capital structure and asset turnover partially influenced net profit margin. Meanwhile, company size and sales growth did not. The results showed that company size, capital structure, sales growth, and asset turnover simultaneously influenced net profit margin. The coefficient of determination analysis showed that the combination of company size, capital structure, sales growth, and asset turnover explained 20.4% of the variation in net profit margin, while the remaining 79.6% was influenced by other variables.
Pengaruh Kinerja Keuangan terhadap Financial Distress Cindy Mutianta Br. Ginting; Arie Pratania Putri; Rahima Br Purba
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 4 (2026): October
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i4.4153

Abstract

Penelitian ini bertujuan untuk menyelidiki bagaimana kinerja keuangan memengaruhi kerentanan terhadap financial distressdi perusahaan ritel yang terdaftar di Bursa Efek Indonesia (IDX) dari tahun 2020 hingga 2024. Pentingnya eksplorasi ini digarisbawahi oleh laporan Peringatan Financial distress (ADA) yang dirilis pada awal tahun 2024, yang menunjukkan pemulihan pasca-pandemi yang rapuh untuk perdagangan ritel, dengan sekitar 44% bisnis mengalami stagnasi. Dengan menggunakan pendekatan kuantitatif yang berpusat pada analisis deskriptif dan verifikasi hipotesis, pemilihan sampel dilakukan melalui purposive sampling. Parameter yang dibutuhkan adalah perusahaan harus mempertahankan pencatatan aktif di IDX, menyajikan laporan keuangan tahunan yang diaudit secara konsisten, dan memberikan indikator operasional yang komprehensif. Akibatnya, 18 perusahaan ritel memenuhi tolok ukur ini, menghasilkan 90 observasi berbeda selama jangka waktu 5 tahun tersebut. Kesehatan keuangan perusahaan diukur melalui empat dimensi inti: Return on Assets (ROA) untuk profitabilitas, Quick Ratio (QR) untuk likuiditas, Debt to Assets Ratio (DAR) untuk leverage, dan Total Assets Turnover (TATO) untuk efisiensi. Sebaliknya, risiko insolvensi perusahaan ditentukan dengan menggunakan kerangka kerja Altman Z-Score yang dimodifikasi, yang dikonversi ke format dummy biner (0 mewakili tidak mengalami kesulitan dan 1 mewakili kesulitan). Karena hasil yang diprediksi bersifat kategorikal, teknik regresi logistik digunakan untuk analisis data. Temuan empiris menunjukkan bahwa, secara kolektif, metrik keuangan memberikan dampak yang signifikan terhadap probabilitas kesulitan, dibuktikan dengan nilai signifikansi gabungan sebesar 0,000. Namun, secara individual, tidak ada satu pun indikator yang muncul sebagai peramal independen yang signifikan; tingkat signifikansi parsial berada pada 0,114 untuk ROA, 0,091 untuk QR, 0,161 untuk DAR, dan 0,062 untuk TATO. Meskipun demikian, model yang diestimasi menunjukkan kapasitas prediksi yang luar biasa, yang ditunjukkan oleh akurasi klasifikasi sebesar 95,6% dan Nagelkerke R-Square sebesar 94,7%. Pada akhirnya, studi ini menyimpulkan bahwa kerangka diagnostik holistik—yang menggabungkan metrik akuntansi internal dengan kekuatan eksogen seperti pergeseran makroekonomi, fluktuasi permintaan konsumen, dan tata kelola internal—sangat penting untuk menangkap spektrum penuh dinamika kesulitan keuangan.
Pengaruh Current Ratio, Return On Asset, Earning Per Share, Dan Debt To Equity Ratio Terhadap Harga Saham Pada Subsektor Makanan Dan Minuman Nabila Febriyanti; Raselda Kamaruddin; Arie Pratania Putri; Rahima Br Purba
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10644

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Return on Assets, Earning Per Share, dan Debt to Equity Ratio terhadap harga saham pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda. Data diperoleh dari laporan keuangan tahunan perusahaan yang dipublikasikan secara resmi. Hasil penelitian menunjukkan bahwa variabel Current Ratio, Return on Assets, dan Debt to Equity Ratio berpengaruh positif dan signifikan terhadap harga saham, sedangkan Earning Per Share berpengaruh negatif terhadap harga saham. Temuan ini mengindikasikan bahwa kinerja keuangan perusahaan, khususnya likuiditas, profitabilitas, dan penghasilan per saham, merupakan faktor penting yang memengaruhi harga saham, sementara tingkat utang relatif terhadap modal cenderung menurunkan nilai saham. Penelitian ini diharapkan memberikan masukan bagi investor dan manajemen perusahaan dalam pengambilan keputusan investasi dan strategi keuangan.
Faktor - Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Farmasi Dina Puspita Priadi; William William; Arie Pratania Putri; Rahima Br Purba
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 4 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.8240

Abstract

Perusahaan farmasi adalah entitas bisnis yang bergerak dalam bidang penelitian, pengembangan, produksi, dan pemasaran obat-obatan, vaksin, serta produk kesehatan lainnya. Perusahaan ini berfokus pada kegiatan komersial yang melibatkan penemuan dan distribusi obat-obatan, khususnyadalam bidang kesehatan. Penelitian ini bertujuan untuk mengetahui pengaruh green accounting, solvabilitas, perputaran piutang, dan perputaran persediaan terhadap nilai perusahaan pada sub sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel dilakukan dengan teknik purposive sampling, yang menghasilkan sebanyak 68 sampel. Hasil penelitian secara parsial menunjukkan bahwa Return on Asset (ROA) berpengaruh negatif namun tidak signifikan terhadap Price to Book Value (PBV). Current Ratio juga tidak berpengaruh dan tidak signifikan terhadap PBV. Begitu pula dengan Return on Equity (ROE) dan Debt to Equity Ratio (DER) yang tidak menunjukkan pengaruh signifikan terhadap PBV. Secara simultan, variabel ROA, CR, ROE, dan DER juga tidak berpengaruh signifikan terhadap Price to Book Value.
The Effect Of Forensic Audit On The Fraud Prevention With Accountability As An Intervening Variable In Village Government In Langkat Regency Abdul Habib Sitompul; Rahima Br Purba
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.514

Abstract

This study aims to analyze the effect of forensic audits on preventing village fund corruption with accountability as an intervening variable in village governments in Langkat Regency. This study uses a quantitative approach with a survey method to 150 village government officials. SEM PLS-based path analysis is used to test the direct and indirect relationships between the research variables. The results show that forensic audits have a positive and significant effect on preventing village fund corruption, both directly and through the accountability variable as a mediator. This finding confirms that the effectiveness of forensic audits will be more optimal if followed by increased accountability of village officials in every stage of financial management. This study provides implications that local governments need to strengthen forensic audit capacity and encourage a culture of accountability to minimize the risk of village fund corruption.
Stock Price Performance of LQ45 Companies Before and After the 2024 General Election Topan Lilian Napitupulu; Rahima Br Purba
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.515

Abstract

This study examines the stock price performance of firms included in the LQ45 index before and after Indonesia’s 2024 General Election (Pemilu). A quantitative comparative event-study approach is applied using Abnormal Return (AR) and Cumulative Abnormal Return (CAR) as key metrics. The sample consists of 45 LQ45 companies listed on the Indonesia Stock Exchange. Expected returns are estimated using the Market-Adjusted Model (expected return equals market/IHSG return), with an observation window of t?3 to t?1 (pre-event) and t+1 to t+3 (post-event). Data were calculated in Microsoft Excel and statistically tested in SPSS using a normality test, Paired Sample T-Test, and Wilcoxon Signed Rank Test as a robustness check. Descriptive results indicate changes in AR patterns between the pre- and post-election periods. The Paired Sample T-Test shows that the difference is not significant at the 5% level (p = 0.079) but is marginal at the 10% level. In contrast, the Wilcoxon test reveals a significant difference at the 5% level (p = 0.024), with most stocks exhibiting lower abnormal returns after the election (32 stocks post pre). Overall, the findings suggest an asymmetric market reaction, with abnormal performance relatively stronger before the event and weakening afterward.
Perspectives of Accounting Theory Rahima Br. Purba; Nurlinda .; Saribulan Tambunan
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1167

Abstract

The importance of strange accounting theory positions is  used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting theories. Accounting theory relies heavily on the agreement on the notion of accounting as a discipline of knowledge. Accounting will be viewed as a science and as a technology. On the basis of the goals to be achieved, accounting theory can be divided into positive and normative theory. By the target of semiotics in communication theory, accounting theory is divided into false, semantic, and pragmatic methods. Accounting theory also derives explanation or justification through deductive and inductive reasoning. Various aspects of accounting theory must be verified or validly tested by logical argument, empirical evidence, predictive power, and agreed value standards.
Analysis of Internal Control of Fixed Assets as an Effort to Prevent Fraud: A Case Study at Universitas Pembangunan Panca Budi Nur Aziza; Rahima Br Purba; Renny Maisyarah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11013

Abstract

Inadequate internal control over fixed assets can increase the risk of fraud within an organization. Therefore, this study aims to analyze the effect of fixed asset internal control on fraud prevention at Universitas Pembangunan Panca Budi. Internal control in this study is measured based on the five components of the COSO internal control framework, namely control environment, control activities, risk assessment, information and communication, and monitoring. This study employs a quantitative approach using a survey method by distributing questionnaires to respondents involved in the management and utilization of fixed assets. The collected data were analyzed using multiple linear regression with the Ordinary Least Squares (OLS) approach and processed using the EViews application. Prior to regression analysis, classical assumption tests were conducted, including normality, multicollinearity, and heteroskedasticity tests. The results indicate that, simultaneously, fixed asset internal control has a significant effect on fraud prevention. Partially, the control environment, control activities, information and communication, and monitoring have a positive effect on fraud prevention, while risk assessment does not have a significant effect. The classical assumption test results show that the data are normally distributed, free from multicollinearity, and do not exhibit heteroskedasticity, indicating that the regression model is appropriate for use. Based on these findings, it can be concluded that strengthening fixed asset internal control plays an important role in fraud prevention efforts. Therefore, the institution is encouraged to continuously enhance the effectiveness of its internal control system, particularly in the aspects of risk assessment and continuous monitoring.
The Effect of Cash Flow and Receivables Turnover on Liquidity with Profitability as an Intervening Variable in Basic Material Companies Listed on the IDX in 2022–2024 M. Diaz Arasta; Rahima Br Purba; M. Irsan Nasution
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1247

Abstract

The results show that cash flow significantly affects liquidity, while receivable turnover has a significant/insignificant effect (to be finalized once statistical results are inserted). Simultaneously, both variables affect liquidity. Profitability is found to either mediate or not mediate the relationship depending on the final test results. These findings highlight the importance of effective cash flow management and receivable collection in maintaining corporate liquidity.
The Effect Of Ratio To Asset And Debt To Equity Ratio On The Phenomenon Of Underpricing With The Inflation Rate As An Intervening Variable In Companies Conducting Initial Public Offerings On The Indonesian Stock Exchange Muhammad Irza Aryasta; Rahima Br Purba; M. Irsan Nasution
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1254

Abstract

The analysis technique used is path analysis with the help of SPSS 23 software. The results of the study indicate that (1) ROA has a significant negative effect on underpricing; (2) DER has a significant positive effect on underpricing; (3) inflation acts as an intervening variable that strengthens the effect of DER on underpricing; but does not mediate the effect of ROA on underpricing. These findings indicate that the company's fundamental factors and macroeconomic conditions simultaneously influence the initial stock price level in the Indonesian capital market.
Co-Authors , Oktarini Khamilah Siregar Abdizil Ikhram Lubis Abdul Habib Sitompul Agus Tripriyono Agus Tripriyono Ahmad Braja Wahyu Ahmad Braja Wahyu Ajie Rahman Akhiril Akbar Hasibuan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arie Pratania Putri Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Azima Mendina Amrul Bagus Kuncoro Bella Ariboho Sihaloho Benny Pasaribu Brambir Kaur Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Mutianta Br. Ginting Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Dina Puspita Priadi Doni Molana Dwi Saraswati Elda Nadia Pasaribu Elfira Putri Erlina Erlina Evelyn Meigawati Fadhlan Fachri Faisal Adrian Nasution Febriyanti, Nabila Fildzah Shabrina Fitri Yani Panggabean Fricillia Vina Cindy Tioria Sitorus G. Gunawan Hafni, Naina Yulia Hana Brigit Tina br Sebayang Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Heriyati Chrisna Herlina A.N Nasution Hotman Ds Indah Leony Panjaitan Indriani, Agustina Intan Fazri Hairani Isbet Yani Iskandar Muda Ismail Junawan Junawan Junawan Junawan Junawan junawan Junawan, Junawan Junidwan, Alditra Dwiky Juninetenth Keeply F Sitanggang Kamaruddin, Raselda Karyaningsih, Karyaningsih Lasson Padang Lidya Natalia Lubis, Anggi Fadila M Fakhri Ulsar Sirait M. Diaz Arasta M. Irsan Nasution M. Irsan Nasution Marudut Lumban Gaol Meilisa Fajarwati Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Irza Aryasta Muhammad Luthfi Muhammad Rifandy Perwanto Nabila Febriyanti Namira Azani Naomi Br Lubis Noviani Noviani Nur Aziza Nur Aziza Nurlinda Orlando Damara Panggabean Popy Wulandari Prayogo Aldino Crismanov Nainggolan Priadi, Dina Puspita Puja Rizqi Ramadhan Putri Enzelina Nababan Radiyah, Fitra Tur Ramadhan, Puja Rizqy Raselda Kamaruddin Renny Maisyarah Ricky Ricky Rimba Simanjuntak Riza Milianda Kasa Rusmala Tarigan Sahnidar Sari Nanda Miranda Sihombing Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Siti Haliza Siti Safaria Situmorang, Daniel Sofiyanti Gulo Sofiyanti Gulo Soulthan Saladin Batubara Tengku Narasiya Adiza Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tripriyono, Agus Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William William William Winda Ocviana Windy Ramadhani Wiwik Apriani Yandri Doni