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All Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Aptisi Transactions on Technopreneurship (ATT) Community Engagement and Emergence Journal (CEEJ) Journal Economy And Currency Study (JECS) Jurnal Pusat Studi Pendidikan Rakyat (PUSDIKRA)
Samosir, Hottua
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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Pengaruh Debt To Equity Ratio, Return On Assets, Price to Book Value Dan Price Earning Ratio Terhadap Pembagian Dividen Pada Perusahaan Manufaktur di Bursa Efek Indonesia Samosir, Hottua
Journal Economy and Currency Study (JECS) Vol. 6 No. 1 (2024)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v6i1.1782

Abstract

The growth and development of the manufacturing industry which has increased in recent years has made investors interested in investing. The purpose of this study was to determine the effect of Debt to Equity Ratio, Return on Assets, Price to Book Value, and Price Earning Ratio on Dividend Distribution in manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research is manufacturing companies listed on the Indonesian Stock Exchange. By using purposive sampling technique, a research sample of 35 companies was obtained. The results of this study show that partially and simultaneously Return on Assets has an effect on dividend distribution in manufacturing companies listed on the Indonesia Stock Exchange.
Enhancement of Madrasah Students' Literacy through AKMI Program Integrated in Educational Curriculum Novebri, Novebri; Samosir, Hottua
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol 16 No 1 (2024): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v16i1.4836

Abstract

Curriculum refers to a comprehensive compilation of scientific disciplines studied systematically in an educational institution, which impacts increasing student proficiency. The Indonesian Madrasah Competency Assessment (AKMI) was introduced by the Indonesian Ministry of Religion in 2021 to evaluate educational progress and student achievement in the curriculum. AKMI can be included in every subject taught at school. This research aims to analyze the increase in literacy of madrasah students through the integrated AKMI program in the education curriculum. The research method used is survey research. Data was collected from an online assessment held by AKMI organizers at the 2022 national seminar of the KSKK Directorate of the Ministry of Agriculture of the Republic of Indonesia. The survey instrument used was AKMI questions, validated and proven reliable, with quantitative data analysis techniques using a descriptive approach. The research results show that AKMI is a tool for madrasa teachers to evaluate students' skills in achieving the goals outlined in the curriculum. By utilizing these results, teachers can identify areas that need improvement and implement strategies to improve learning outcomes. Then, integrate learning outcomes (CP) in the curriculum with competency achievements (CK) at AKMI during the learning process at MI, MTs, and MA-level madrasas. AKMI is not a curriculum but can be integrated into the curriculum.
Pengaruh Current Ratio (CR), Debt To Asset Ratio (DAR), Perputaran Persediaan (Inventory Turnover) dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Property Dan Real Estate Di Bursa Efek Indonesia Samosir, Hottua
Jurnal Pusat Studi Pendidikan Rakyat Volume 4 Nomor 4 November 2024
Publisher : CV. PUSDIKRA MITRA JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jpspr.v5i1.2369

Abstract

Tujuan penelitian untuk menguji dan menganalisis Pengaruh Current Ratio, Debt to Asset Ratio, Perputaran Persediaan (Inventory Turnover), dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia (BEI) secara parsial maupun secara simultan. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia dengan jumlah 46 perusahaan pada periode 2012 – 2016. Sampel pada penelitian ini menggunakan penarikan data dengan cara purposive Sampling. Jumlah sampel yang digunakan dalam penelitian ini adalah 31 perusahaan dengan jumlah pengamatan sebanyak 155 pengamatan. Hasil yang diperoleh adalah Current Ratio secara parsial tidak berpengaruh signifikan terhadap Profitabilitas. Debt to Asset Ratio secara parsial tidak berpengaruh signifikan terhadap Profitabilitas, Perputaran Persediaan secara parsial tidak berpengaruh signifikan terhadap Profitabilitas. Ukuran Perusahaan secara parsial berpengaruh dan tidak signifikan terhadap Profitabilitas. Current Ratio, Debt to Asset Ratio, Perputaran Persediaan dan Ukuran Perusahaan secar simultan tidak berpengaruh signifikan terhadap Profitabilitas pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia Periode 2012 – 2016.
Pengaruh Dewan Komisaris Independen, Ukuran Perusahaan, Kepemilikan Institutional dan Kepemilikan Manajerial terhadap Manajemen Laba dengan Penghindaran Pajak sebagai variabel intervening pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI tahun 2018-2022 Samosir, Hottua; Emily, Emily; Murni, Dewi; Antonny, Elfrida; Galingging, Elizabeth Septiani G. Br; Syahputra, Heri Enjang
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): 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.v6i1.7476

Abstract

Setiap perusahaan yang didirikan pasti memiliki tujuan. Tujuan dari suatu perusahaan adalah untuk mendapatkan laba secara maksimal. Dengan munculnya pasar saham membuat suatu tujuan perusahaann semakin bertambah. Selain untuk memaksimalkan laba, tujuan dari suatu perusahaan yaitu untuk mensejahterakan pernilik saham (stakeholder). Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Komisaris Independen, Ukuran Perusahaan, Kepemilikan Institutional dan Kepemilikan Manajerial terhadap Manajemen Laba dengan Penghindaran Pajak sebagai variabel intervening pada perusahaan sub sektor makana dan minuman yang terdaftar di BEI tahun 2018-2022. Hasil penelitian menunjukkan bahwa Dewan Komisaris Independen, Ukuran Perusahaan, Kepemilikan Institutional, Kepemilikan Manajerial dan Penghindaran Pajak berpengaruh positif dan signifikan terhadap Manajemen Laba, Dewan Komisaris Independen, Ukuran Perusahaan, Kepemilikan Institutional dan Kepemilikan Manajerial berpengaruh positif dan signifikan terhadap Penghindaran Pajak dan Dewan Komisaris Independen, Ukuran Perusahaan, Kepemilikan Institutional dan Kepemilikan Manajerial secara langsung berpengaruh terhadap Manajemen Laba melalui Penghindaran Pajak.
Enhancing Hots and Entrepreneurial Competencies Through Avnet Academic Applications in English Learning Siahaan, Mungkap Mangapul; Sijabat, Apriani; Samosir, Hottua; Purba, Rudiarman; Terizla, Rizky Fredrin
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 1 (2025): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i1.496

Abstract

The development of e-learning in the independent curriculum for Senior High School Students (SHS) aims to foster critical reasoning, collaboration, creativity, and inspire independent learning for each student. In accordance with the results of the research data taken from the learning interaction in class tenth of the SHS in Humbahas Regency, Avnet Academic (A2) is able to develop autonomous learning, talents, attitudes, and academic competencies. They also were able to organize their own learning management. The research result showed that they improved their self-quality and the educational quality. The series of the research patterns analyzed all interactions within the A2 which was characterized by HOTS. A2 applied to the grade ten students. The students were randomly selected as many as 500 participants. Using the A2 in learning interactions required mobile devices, Pc Computers and Laptops as access entry to serve with the various learning activity features. The features are integrated with YouTube, Google, Learning ID, school website and other internet-connected applications. The research used mixed methods as: data processing using the Excell, Amos and NVIVO applications. Research showed that t_count = 33.5 is much greater than t_table = 1.96 so it can be concluded that the A2 is not only trains English language skills but can also be integrated with other subjects so that cognitive, affective and psychomotor elements can be innovated, collaborated, evaluated and developed sustainably so as to produce students with HOTS character.
Co-Authors Antonny, Elfrida Apriani Sijabat Dewi Murni Emily, Emily Galingging, Elizabeth Septiani G. Br Heri Enjang Syahputra Mungkap Mangapul Siahaan Novebri Novebri Purba, Rudiarman Terizla, Rizky Fredrin