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All Journal Jurnal Manajemen & Keuangan Jurnal Ilmiah Peuradeun JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pengabdian Pada Masyarakat Assets: Jurnal Akuntansi dan Pendidikan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial WIDYA LAKSANA Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Dinamika Governance : Jurnal Ilmu Administrasi Negara Jurnal Akuntansi Bisnis dan Publik Jurnal Akuntansi Kompetif Jurnal Ilmiah Dinamika Sosial Jurnal Ilmiah Manajemen dan Bisnis INFOKUM JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Computer Science, Information Technology and Telecommunication Engineering (JCoSITTE) Economics and Digital Business Review Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Minfo Polgan (JMP) International Journal of Humanities Education and Social Sciences Jurnal Akuntansi, Manajemen dan Bisnis Digital Economic Reviews Journal D'edukasi: Jurnal Pengabdian Masyarakat Formosa Journal of Sustainable Research (FJSR) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Proceedings of The International Conference on Business and Economics The Es Accounting and Finance JAKBS Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan JEBD International Journal of Economic Research and Financial Accounting Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Review of Management, Accounting, and Business Studies Social Sciences Journal Journal of Humanities Education Management Accounting and Transportation International Journal of Society and Law Tamilis Synex: Multidimensional Collaboration Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan TOMAN: Jurnal Topik Manajemen Jurnal Ekonomi, Manajemen, Akuntansi, dan Bisnis
Fitri Yani Panggabean
Universitas Pembangunan Panca Budi
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Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas dan Profitabilitas Pada Laporan Keuangan Pt. Darya Varia Laboratoria Tbk Octavia, Melanie; Natasha, Natasha; Azlin, Nuraini; Panggabean, Fitri Yani
EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 1 (2025): EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/ekoman.v3i1.279

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Darya Varia Laboratoria Tbk melalui pendekatan rasio likuiditas, solvabilitas, dan profitabilitas dalam kurun waktu 2020 hingga 2024. Analisis dilakukan dengan membandingkan rasio keuangan setiap tahunnya terhadap standar industri guna menilai kesehatan keuangan perusahaan. Hasil penelitian menunjukkan bahwa secara umum, rasio likuiditas berada di atas standar, menandakan kemampuan perusahaan memenuhi kewajiban jangka pendeknya. Namun, rasio solvabilitas dan profitabilitas belum sepenuhnya menunjukkan hasil yang memuaskan karena beberapa indikator masih berada di bawah standar industri. Kesimpulan ini memberikan gambaran umum bagi manajemen dan pemangku kepentingan dalam mengambil keputusan strategis untuk keberlangsungan perusahaan.
Analisis Kinerja Perusahaan melalui Analisis Dupont pada PT. Tjiwi Kimia Tbk Sindy Larasasti; Putri Utami Permata Sari; Suci Ramadhani; Fitri Yani Panggabean
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 4 (2025): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i4.1483

Abstract

This research was conducted to analyze and understand the performance of the company PT Tjiwi Kimia Tbk with the Dupont system as an analytical tool. The data used in this study are secondary data, namely the company’s financial statements sourced through the IDX with the observation period 2020-2024. In the analysis conducted, it was found that the performance of the company PT Tjiwi Kimia in 2020-2024 was not good. This is because although the company showed a good ability to manage sales profitability (NPM) in several years and control the use of good debt (declining EM), the lack of efficient use of assets hindered the company’s ability to generate optimal returns for shareholders which resulted in a low ROE value. In signaling theory, a declining Equity Multiplier trend indicates a positive signal to investors regarding prudent debt management and more controllable financial risks. However, the low ROE value indicates a negative signal that the company needs to improve to increase investor confidence in profitability prospects.
The Effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism In Property Companies Listed on the IDX in 2021-2023 HASUGIAN, Marnita; PURBA, Rahima; PANGGABEAN , Fitri Yani
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1455

Abstract

This study aims to determine the effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism in property companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses an associative strategy to determine the relationship between two or more variables. The data in this study uses secondary data. The population in this study amounted to 92 companies. Sampling and sample size determination in this study were carried out using the Purposive Sampling method, resulting in a sample of 29 entities. The analytical approach uses multiple linear regression analysis, the coefficient of determination, the classical assumption test, and descriptive statistical data analysis. Use the t-test and F-test to test the hypothesis. This study found that Financial Distress has a significant effect on accounting conservatism, Leverage has no significant effect on accounting conservatism, and Managerial Ownership has no significant effect on accounting conservatism. The F-test in this study concluded that only Financial Distress has a significant effect on Accounting Conservatism, while Leverage and Managerial Ownership have no significant effect on Accounting Conservatism.
The Governance of School Operational Assistance (SOA) Funds for Elementary Schools in Medan Harmen, Hilma; Dalimunthe, Muhammad Bukhori; Dewi, Rosmala; Panggabean, Fitri Yani; Dalimunthe, Raudah Zaimah
Jurnal Ilmiah Peuradeun Vol. 11 No. 1 (2023): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v11i1.832

Abstract

This study aimed to test the measurement and structural models of SOA fund governance constructed by participation, transparency, and accountability. A total of 348 respondents were involved in this study consisting, including the headmaster (n=20), teachers (n=76), and parents (n=252). Data were collected using a questionnaire distributed to respondents using Google Forms for four months. Data analysis used confirmatory factor analysis through Partial Least Squares-Path Modeling (PLS-PM), which assisted the Smart PLS. Testing the measurement model using construct validity and internal consistency reliability showed two items (P4-participation and A3-accountability) having loading factors that do not satisfy the criteria. Likewise, both items were excluded from the model, which impacted the acceptance of the model fit. Furthermore, testing the quality of the structural model using the goodness of fit (GoF=0.524) was more significant than 0.36, which meant the quality of the structural model was very strong and significant. The transparency aspect had the most robust coefficient, which signals that everyone regarding the implementation of SOA funds in schools freely obtained the disclosure of financial and academic information. Other scholars can explore the role of the principal, teachers, and parents in making learning successful in schools by optimizing the use of SOA funds.
Analisis Kelayakan Bisnis Dalam Perspektif Manajemen Strategis dan Keuangan Sulistyani, Alfira Dwi; Siregar, Samuel P; Tarigan, Marisa; Panggabean, Fitri Yani
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 2 (2025): July 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i2.6638

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan bisnis melalui pendekatan terpadu antara manajemen strategis dan aspek keuangan. Studi kelayakan tidak hanya berfungsi untuk menilai potensi keuntungan suatu usaha, tetapi juga untuk memastikan arah strategis dan keberlanjutan bisnis dalam jangka panjang. Pendekatan strategis mencakup analisis SWOT, Porter’s Five Forces, dan PESTEL yang digunakan untuk memetakan kekuatan internal dan tantangan eksternal. Sementara itu, aspek keuangan dianalisis melalui indikator Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), dan Profitability Index (PI), yang memberikan gambaran kuantitatif terhadap potensi pengembalian investasi. Hasil kajian menunjukkan bahwa integrasi antara strategi dan keuangan mampu menghasilkan keputusan investasi yang lebih akurat, adaptif, dan berkelanjutan. Studi ini juga mengkaji studi kasus usaha UMKM Sambal Rujak Mbak Qom, yang menunjukkan kelayakan dari sisi strategis dan finansial. Dengan demikian, pendekatan multidimensional dalam studi kelayakan bisnis sangat diperlukan untuk memastikan keberhasilan dan ketahanan usaha dalam menghadapi dinamika pasar.
Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Karyawan Audi Elshinta Gading; Adek Wahyuni Safitri; Mutiara Ramadani; Sebrina Handayani; Fitri Yani Panggabean
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.25143

Abstract

This study aims to determine the effect of management control system on employee performance. Employee performance is an important aspect in achieving organizational goals. The method chosen uses quantitative, quantitative is a process for obtaining knowledge using numerical data as an analytical tool, data analysis techniques through the IBM SPSS statistical 23 program. t test research results, Management Control System (X) of 3.396, which is greater than the t table value of 1.98397, with a Significance value (Sig.) of 0.001 which is less than 0.05. Therefore, H0 is rejected and Ha is accepted, indicating that the Management Control System has a significant effect on Employee Performance. In this study, it was found that the calculated F value of 11.535> the F table value of 2.70 and the sig. value is 0.001 <0.05, so H0 is rejected and Ha is accepted, meaning that the Management Control System has a significant effect on Employee Performance. The management control system has a significant effect on employee performance. By providing structure, feedback, and motivation, this system can help employees reach their potential and contribute to the overall success of the organization.
MEDIASI SIKAP MAHASISWA PADA STRATEGI BAURAN PEMASARAN TERHADAP KEPUTUSAN BERKULIAH DI STIE DHARMA PUTRA Hermansyah, Hermansyah; Fadly, Nizamil; Wibowo, Yudho; Panggabean, Fitri Yani; Lubis, Siti Chairani; Rinaldi, Muammar
Jurnal Ilmiah Manajemen & Bisnis Vol 7 No 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jimb.v7i2.3799

Abstract

Perkembangan dunia pendidikan semakin pesat dengan persaingan yang ketat bagi perguruan tinggi swasta untuk memberikan pelayanan akademik secara optimal. Mayoritas mahasiswa yang berkuliah di STIE Dharma Putra berasal dari Sekolah Menengah Kejuruan yang berdomisili di Pekanbaru. Sehingga dibutuhkan strategi pemasaran yang tepat untuk menggiring perilaku mahasiswa agar dapat berkuliah di kampus yang sesuai dengan pekerjaan yang mereka harapkan. Berbagai bauran pemasaran dilakukan oleh STIE Dharma Putra untuk menarik minat calon mahasiswa baru dan meningkatkan jumlah mahasiswa yang berkuliah di STIE Dharma. Tujuan penelitian untuk menguji strategi bauran promosi yang terdiri dari manifest iklan, promosi, penjualan, dan hubungan masyarakat terhadap keputusan mahasiswa berkuliah pada pendidikan tinggi melalui sikap mahasiswa. Urgensi penelitian terletak pada perbaikan strategi pemasaran internal yang akan diterapkan oleh kampus untuk meningkatkan jumlah mahasiswa berkuliah di STIE Dharma Putra, Pekanbaru. Penelitian menggunakan pendekatan eks-post facto. Teknik analisis mengunakan analisis jalur dengan aplikasi SPSS. Pengumpulan data menggunakan kuesioner tertutup yang disusun berdasarkan variabel independent, mediasi, dan dependen yang terkait dengan memanfaatkan google form. Sebanyak 55 mahasiswa aktif yang berpartisipasi pada riset ini. Temuan riset mengungkapkan strategi bauran pemasaran berupa iklan tidak memiliki pengaruh terhadap sikap mahasiswa dan keputusan berkuliah. Akan tetapi, promosi yang dilakukan pihak kampus memiliki pengaruh terhadap sikap mahasiswa dan keputusan berkuliah. Kemudian hubungan masyarakat mampu memberikan pengaruh terhadap sikap mahasiswa namun tidak berpengaruh signifikan terhadap keputusan berkuliah. Temuan selanjutnya mengungkapkan peran mediasi sikap mahasiswa efektif untuk memperkuat pengaruh bauran pemasaran yang terdiri dari iklan, promosi dan hubungan masyarakat terhadap keputusan berkuliah di STIE Dharma Putra. Secara implikatif, riset ini memberikan wawasan yang melengkapi riset sebelumnya, yaitu promosi yang dilakukan begitu efektif untuk menarik mahasiswa agar berkuliah di STIE Dharma Putra. Sementara itu, dibutuhkan perhatian yang serius dari pihak manajerial kampus untuk mengoptimalkan hubungan mereka pada masyarakat. Perbaikan strategi bauran pemasaran pada aspek iklan dan hubungan masyarakat menjadi fokus perhatian utama bagi pihak kampus agar berdampak positif pada keputusan mahasiswa untuk berkuliah di STIE Dharma Putra.
Analysis of Return on Equity and DER on Economic Value Added at PT. BPRS Puduarta Insani Deli Serdang District Nasution, Nina Andriany; Panggabean, Fitri Yani; Agustin, Khairani
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.298

Abstract

To analyze Return on Equity and DER (Debt to Equity Ratio) on Economic Value Added at PT. BPRS Puduarta Insani Deli Serdang District. Specifically, to analyze the measurement of Return on Equity (ROE) and DER on Economic Value Added (EVA). Uses Regression Data Type from 2016 - 2023, Multiple Linear Regression. The results are: 1) ROE has a positive and partially significant effect on EVA, because an increase in equity can increase the added value of positive EVA at PT. BPRS Puduarta Insani Deli Serdang; 2) DER has a negative and partially significant effect on EVA, because debt that exceeds the asset value can reduce the equity value. Low Equity will cause a negative EVA value at PT. BPRS Puduarta Insani Deli Serdang; 3) ROE and DER simultaneously have a positive and significant effect on EVA at PT. BPRS Puduarta Insani Deli Serdang District.
PENGARUH CAR, NPL, LDR, ROA, DAN DER TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Yani Panggabean, Fitri
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 10 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i10.2024.4417-4427

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Return on Asset Ratio (ROA) dan Debt to Equity Ratio (DER) terhadap harga saham. Penelitian ini menggunakan pendekatan asosiatif. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di BEI selama 5 tahun mulai periode 2017-2021 sebanyak 24 sampel. Jenis data dalam penelitian menggunakan data kuantitatif dari data sekunder. Teknik analisa data dengan menggunakan metode regresi linier berganda. Hasil penelitian  menunjukkan variabel CAR, NPL dan DER tidak berpengaruh signifikan terhadap haga saham sedangkan variabel LDR dan ROA berpengaruh signifikan terhadap haga saham.
The Role of Community Oversight In Realising Good Governance In The Public Sector Shindy Aulia; Fitri Panggabean; Mutiara Rezeky; Ema Mauliani; Tiar Marpaung
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2310

Abstract

This study aims to analyze the role of public oversight in realizing Good Governance in the public sector. Effective public oversight is expected to strengthen transparency, accountability, participation, efficiency, and justice in government. Although regulations supporting public oversight, such as Law No. 14 of 2008 on Public Information Disclosure and Law No. 25 of 2009 on Public Services, exist, the implementation of public oversight still faces various challenges. This research uses a qualitative approach with a case study analysis to identify the challenges, opportunities, and strategies to enhance the role of public oversight. The findings indicate that public oversight needs to be strengthened through improved access to information, public awareness, and government responsiveness to criticism. This study recommends increasing synergy between the government, society, and non-governmental institutions to create more effective Good Governance.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Abdul Aziz Suendar Nasution Abel Sonia S Adek Wahyuni Safitri Adisya Putri Nabilah Afifah Syahril Agus Tripriyono Agustin, Khairani Ainiel Riany Putri Aliyah, Dini Rahma Alma Hafsa Fadilah Ananda, Fadia Andalkris Yuliasih Laia Aprilia, Imelda Aprinawati, Aprinawati Aqilah Miranda Arman Jaya Ndruru Arwenda Sardi Malau Ashara Putri Asianna Martini Simarmata Athaya, Nada Audi Elshinta Gading Aulia Pasaribu Aulia Rahman Mehaga Sembiring Aurora, Titania Azlin, Nuraini Bangun Napitupulu Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bebi Delpriman Gulo Cinta Nikita Aulia Citra Amelia Parsi Cristanti Panjaitan Delani, Maisya Delvini Andari Gea Destari Nurlaila Damanik Desya Sandayanti Dina Adelia Dio Jeremia Sembiring Dirga Purnama Dona Olivia Sihombing Echa Salsabilla Edya Nashwa Septika Elisabeth Nainggolan Elsa Nasution Ema Mauliani Esra Yanti Sibarani Fadly, Nizamil Fahluzi, M G Fathonah Azzahra Febriani Nur Rahman Fiqri Haikal Fista Lindu Aprilia Gloria Oktavania Panjaitan Grace, Shania Gracia Lavenia Tampubolon Gunawan Syahputra Siburian HASUGIAN, Marnita Hendri Hendri Heriyati Chrisna Hermansyah Hermansyah Hilma Harmen Ika Devi Perwitasari Ika Devi Perwitasari Indah Lestari Intan Afriliyani Irawan Irza Faridz Muhammad Izzati, Dina Jodi Hendrawan Jodi Hendrawan Khafi Puddin, Khafi Khairani Agustin Khairani, Annisa Khairiah, Annisa Khoiri Lutfhi, Muhammad Lapian, Inez Adelia Larasati Laura Magdalena Leon Reynold Pakpahan Liza Seftina Lokot Muda Harahap, Lokot Muda Lubis, Siti Chairani M. G. Gahluzi M. Irsan Nasution Maimunah Siregar Manao, Marcella Marlina Marlina Marnita HASUGIAN Marshanda Meilany Angreni Meiman Kristian Putra Gulo Miftahurrahmah Sinaga Muammar Rinaldi Muhammad Andi Abdillah Triono Muhammad Brilliant Arlangga Muhammad Bukhori Dalimunthe Muhammad Raihansyah Muhammad Rinaldi Mutiara Ramadani Mutiara Rezeky Nabila Rahmadayanti Nabila Syaharani Nasution, Nina Andriany Natasha, Natasha Nia Pratiwi Lubis Nia Pratiwi Lubis Nina Andriany Nasution Nofatrio Soarota Zebua Nurmala Sari Lubis Octavia, Melanie Padang, Ratnauli Pane, Yonson Pani Gunawan Pratama Purba, Seprianto Putri Utami Permata Sari Putri, Nadya Andhika Putri, Nayla Nurul Rafli Ramli Rahima PURBA Ramadhan, Puja Rizqy Rangga Restu Prayogo, Rangga Restu Raudah Zaimah Dalimunthe, Raudah Zaimah Ridho Al Khalik Nuari Rischa Herlina Nadapdap Riska Franita Rizka Fazria Rizka Handayani Rizky Chairuddin Sembiring Meliala Rizky Raditya Pratama Rosmala Dewi Rosmala Dewi Rossi Dearni Lingga Safitri, Tsamara Salsabila Azzahro Lubis Salshabilla Nayma Sari, Adila Saskia, Dwi Putri Sayyida Nabila Sebrina Handayani Shaila Pratika Sari Sherly Indah Kania Shindy Aulia Silitonga, Juliarta Elisabeth Simanjuntak, Syaloom Lestari Sindy Larasasti Sirait, Netty Julianti Siregar, Samuel P Sitepu, Ariyanta Maulana Sitorus, Atikah Zuhra Sondang Lastiur Hutahean Sri Rejeki Sri Rezeki Stephanie Imaylia Napitupulu Suci Ramadhani Suharianto , Joko Sulistyani, Alfira Dwi Talitha Nabila Tampubolon, Merna Gletesya Tarigan, Marisa Tarves Tanjugo malau Tiar Marpaung Valentine, Pricillia Deborah Widia Sri Kartika Sari Windi Larasati Yohanes Kevin Lukna Yolanda, Nabila Yudho Wibowo Zahrani, Vista Alisha Zul Sahyani Limbong