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All Journal Indonesian Journal of Agricultural Research Journal of Indonesian Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Sitorus, Atikah
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Veterinary

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A Sediment Rating-curve Method to Determine Sediment Discharge for Rainy Season in Micro-scale Watersheds Sitorus, Atikah; Susanto, Edi
Indonesian Journal of Agricultural Research Vol. 2 No. 1 (2019): InJAR, Vol. 2, No. 1, March 2019
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (998.501 KB) | DOI: 10.32734/injar.v2i1.857

Abstract

This research was carried out to overcome the problem of the lack of sediment data available in several watersheds in North Sumatra, the lack of available sediment data is caused by the requirement of a large amount of time, cost and risk to obtain such data. Purpose of this study was to obtain the equation of sediment rating curve. The sediment rating curve is an equation that connects the river discharge with sediment discharge, so that to obtain the sediment discharge, it is enough to use the river discharge data. This research used the descriptive method using the primary (sediment discharge and concentration data) and secondary data (climate data). Result of the study obtained the equation of the sediment rating curve of Qs = 14.115 Q2.2736 and the value of R2 of 0.711. The sediment discharge obtained has exceeded the limit set by the Ministry of Forestry regarding the criteria for determination of watersheds.
The Effect of Institutional Ownership, Company Size, Profitability on Debt Policy in Health Sector Companies Parsi, Citra; Sitorus, Atikah; Lubis, Nurmala; Silitonga, Claudia; Azzahra, An
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2073

Abstract

This study looks at how debt policy in health sector companies listed on the Indonesia Stock Exchange (IDX) is influenced by institutional ownership, company size, and profitability. Data was collected through a quantitative approach from annual financial reports for the years 2019-2023. After considering outlier data, the study population consisted of 34 businesses, which resulted in 31 observations through purposive sampling method. The analysis was conducted with classical assumption tests and multiple linear regression using the SPSS software program. The results show that firm size has no significant effect on debt policy, but institutional ownership and profitability have a significant effect. The model is free from heteroscedasticity, normality, and multicollinearity problems thanks to the classical assumption test. According to the regression analysis, the model can explain 62.1% of the variation in debt policy. The study found that, although more profitable firms tend to rely on internal funding sources, institutional ownership can serve as a monitoring tool. However, firm size is not a major factor in debt policy making. This study provides practical implications for corporate financial management in the healthcare industry and helps investors assess the factors that influence corporate funding structure. It is expected that future research will analyze more variables due to research limitations, such as the small sample size and relatively short research time.
The Effect of System Quality and Information Quality of The Student Academic Portal on User Satisfaction in Accounting Students Sitorus, Atikah; Manao, Marcella; Sari, Nurmala; Ramadhani, Suci; Fachruddin, Wan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.584

Abstract

This study aims to analyze the effect of system quality and information quality of the academic portal on user satisfaction among accounting students at Universitas Pembangunan Panca Budi. The method used in this research is a quantitative approach with descriptive and analytical design. Data was collected through an online questionnaire distributed to 323 students, with the sample determined using the Slovin formula, resulting in 76 respondents. Data analysis was carried out using multiple linear regression with the help of SPSS software version 21. The results showed that there was a significant positive influence between system quality and information quality on user satisfaction. Students expect improvements in portal accessibility, especially when filling out KRS, as well as reducing distractions such as annoying advertisements. This study concludes that improving the quality of academic portal systems and information can increase user satisfaction, which in turn supports a more effective teaching and learning process.
Co-Authors Azzahra, An Edi Susanto Lubis, Nurmala Manao, Marcella Nurmala Sari Parsi, Citra Silitonga, Claudia Suci Ramadhani, Suci Wan Fachruddin