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THE EFFECT OF QUICK RATIO, DEBT TO EQUITY RATIO, EARNING PER SHARE, PRICE TO BOOK VALUE AND RETURN ON EQUITY ON STOCK RETURN WITH MONEY SUPPLY AS MODERATED VARIABLES (Study of Banking Companies Listed on Indonesia Stock Exchange Period 2008 - 2017) Martina, Sri
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.103 KB)

The purpose of this study is to empirically analyse the Effect of Quick Ratio (QR), Debt To Equity Ratio (DER), Earning Per Share (EPS), Price To Book Value (PBV) and Return On Equity (ROE) on Stock Returns with Money Supply (MS) as a Moderation variable. The period of this study was from 2008 to 2017 and the sample population of the company were 23 banking companies listed on the Indonesia Stock Exchange. Data were analysed using multiple linear regression methods. And to test the moderating variables using the Residual test. The results found that QR, DER, EPS, PBV, and ROE significantly affect stock returns simultaneously, but partially only EPS and PBV variables have a positive and significant effect on stock returns. QR, DER has a negative and not significant effect on stock returns while ROE has no effect on stock returns. MS cannot moderate the relationship between QR, DER, EPS, PBV and ROE with stock returns on banking companies listed on the Indonesia Stock Exchange.

Influence of Investment Decisions, Corporate Social Responsibility and Company Growth in Companies Manufacturing of the Sub-Sector of Consumption Goods Registered in Indonesia Stock Exchange Year 2017-2019 Sinurat, Anggiat; Damanik, Elfina Okto Posmaida; Munthe, Risma; Sriwiyanti, Eva; Martina, Sri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1377

This study aims to determine the effect of investment decisions, corporate social responsibility and company growth in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Several previous studies on different firm values. Therefore, other research needs to be done to retest the theory of value. The research data is obtained from sample companies which can be downloaded from the Indonesia Stock Exchange website. The data analysis technique used is multiple regression analysis. The data analysis process that is done first is the classical assumption test, multiple regression analysis and then testing the hypothesis. The results of the study partially show that only investment decisions have a positive and significant effect on firm value. Meanwhile, the growth of companies and corporate social responsibility has no effect on firm value. The results of the research simultaneously show that corporate social responsibility and company growth have a significant effect on firm value.

An Analysis Of The Influence Of Digital Accounting System Integration And Financial Literacy On The Financial Performance Of MSMES In The Era Of Industry 4.0 Martina, Sri; Girsang, Christin Imelda
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/4x2nkq39

This study examines the influence of digital accounting system integration and financial literacy on the financial performance of MSMEs in the era of Industry 4.0. The central issue lies in the underutilization of digital technology and the low financial literacy levels among MSME actors. The aim of this research is to analyze the extent to which these two variables affect financial performance. This study employs a descriptive quantitative method through a survey conducted among selected MSME participants. Data were collected via questionnaires and analyzed using SmartPLS. The findings reveal that the digital accounting system exerts a dominant influence, while financial literacy also contributes significantly. This research highlights the critical role of integrating technology and financial education in fostering sustainable financial performance for MSMEs

The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Purba, Djuli Sjafei; Martina, Sri; Ferdila, Ferdila
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hkxy0s78

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises

The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Purba, Djuli Sjafei; Martina, Sri; Ferdila, Ferdila
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hkxy0s78

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises

Penyuluhan Kesehatan Dan Pelatihan Pembuatan Pupuk Organik Untuk Meningkatkan Kualitas Hidup Dan Ekonomi Keluarga Di Pusat Rehabilitasi Idaman Pematangsiantar Sidabutar, Sondang; Sihombing, Eka S R; Masdalifa, Nur; Ramawati, Nurvita; Br Saragih, Jumaidah Wardati; Pasaribu, Riada Marenny; Hutauruk, Deswidya S; Silaen, Peterson Yosua; Purba, Djuli Sjafei; Tarigan, Vitrayani; Saragih, Marintan; Martina, Sri; Tarigan, Wico J; Napitu, Resna; Perangin - angin, Dermawan; Girsang, Yulita S N; Munthe, Risma N; Tambunan, Alya Hafizah; Amelia, Dara Cahya; Harahap, Nabila Imtihani; Manurung, Ronta Br; Ritonga, Zavira Shabrina; Zendrato, Lasmariana; Sagala, Rizky Stevension; Zalukhu, Dasman Jaya; Sriwiyanti, Eva
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6hbksj31

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Pusat Rehabilitasi Idaman Pematangsiantar dengan tujuan meningkatkan kualitas hidup dan kemandirian ekonomi peserta rehabilitasi melalui penyuluhan kesehatan serta pelatihan pembuatan pupuk organik. Metode yang digunakan meliputi penyuluhan tentang pola hidup bersih dan sehat, serta pelatihan praktis mengolah limbah organik menjadi pupuk bernilai guna. Hasil kegiatan menunjukkan peningkatan pengetahuan kesehatan peserta, keterampilan dalam membuat pupuk organik, kesadaran menjaga lingkungan, serta tumbuhnya motivasi untuk memanfaatkan keterampilan tersebut sebagai peluang ekonomi. Program ini tidak hanya mendukung aspek fisik dan mental peserta, tetapi juga memberikan bekal kewirausahaan yang berpotensi meningkatkan kemandirian ekonomi setelah masa rehabilitasi. Kolaborasi lintas disiplin antara Fakultas Kesehatan Universitas Efarina dan Fakultas Ekonomi Universitas Simalungun menciptakan pendekatan holistik yang menyinergikan kesehatan, lingkungan, dan ekonomi. Dengan demikian, kegiatan ini memberikan dampak positif yang berkelanjutan bagi individu maupun komunitas

Studi Kelayakan Usaha Pembudidayaan Ikan Lele Ditinjau Dari Aspek Keuangan Purba, Djuli Sjafei; Girsang, Rosita Manawari; Purba, Djahotman; Martina, Sri; Ratih
Jurnal Ilmiah Accusi Vol. 5 No. `1 (2023): Jurnal Ilmiah Accusi Vol 5(1) Mei 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a8dw8d29

Penelitian ini bertujuan untuk mengetahui kelayakan usaha pembudidayaan ikan lele ditinjau dari aspek keuangan. Jenis penelitian ini adalah deskriftif kuantitatif. Data yang digunakan adalah data keuangan selama 3 bulan untuk pembesaran ikan lele sebanyak 3.000 ekor. Data keuangan mulai dari biaya pembelian bibit, biaya pemeliharaan, biaya panen. Dari hasil analisis dengan menggunakan perhitungan laba rugi. Berdasarkan data, untuk pembudidayaan ikan lele sebanyak 3.000 ekor, dibutuhkan biaya selama 3 bulan yaitu 16.465.000. Bibit 3.000 ekor tersebut pada saat panen mencapai 300 kg dengan harga jual sebesar Rp 15.000 per kg, sehingga didapat penjualan sebesar 45.000.000,-. Dari hasil penjualan dikurang biaya maka didapat laba usaha sebesar 28.535.000,- Dan untuk mejaga kestabilan kas, maka perlu disusun arus kas. Berdasarkan data arus kas, kas pada awal usaha 30.000.000, dank as pada akhir tahun (bulan ke 12) adalah sebesar 75.140.000,-

ANALISIS EFEKTIVITAS PAJAK BUMI DAN BANGUNAN UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAHDI KABUPATEN SIMALUNGUN Saragih, Muhammad Ramadhan; Sriwiyanti, Eva; Martina, Sri
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pv2zx291

Penelitian ini menganalisis efektivitas Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam meningkatkan Pendapatan Asli Daerah (PAD) di Kabupaten Simalungun. Berdasarkan data realisasi penerimaan PBB-P2 dari tahun 2018 hingga 2023, rata - rata capaian efektivitas berada pada kategori "cukup efektif" hingga "sangat efektif," dengan puncaknya pada 2022. Penelitian menemukan bahwa kendala utama adalah keterbatasan sumber daya manusia dan rendahnya kesadaran wajib pajak dalam memenuhi kewajiban pajaknya. Diharapkan hasil penelitian ini dapat menjadi masukan bagi Pemerintah Kabupaten Simalungun dalam meningkatkan kinerja pemungutan pajak daerah melalui intensifikasi dan ekstensifikasi kebijakan

The Impact Of Accounting Digitization And Financial Literacy On The Performance Of Msmes In Pematangsiantar City Martina, Sri; Ferdila, Ferdila; Damanik, Pandapotan
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/d33w6p53

This study examines the influence of accounting digitalization and financial literacy on the performance of MSMEs in Pematangsiantar City. MSMEs are an important sector in the local economy, but they face challenges in increasing competitiveness, especially related to financial management and technology adoption. Digitization of accounting can improve the efficiency and accuracy of financial data, while financial literacy helps MSME owners make wiser financial decisions. Using quantitative methods and multiple linear regression analysis, the results show that accounting digitization and financial literacy have a significant positive influence on the performance of MSMEs, both partially and simultaneously. A determination coefficient of 0.411 indicates that these two variables explain 41,1% of the variation in MSME performance. These findings support the importance of increasing digital capacity and financial literacy for MSMEs in strengthening competitiveness and sustainability

PENGARUH GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA ASN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA DINAS KOPERASI PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN SITUBONDO Martina, Sri; Karnadi, Karnadi; Pramesthi, Riska Ayu
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 6 (2022): JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis

The purpose of this study was to analyze the effect of the variable Influence of Leadership Style and Work Environment on ASN Performance With Schagai Work Motivation Intervening Variable at the Cooperative, Industry and Trade Office of Situbondo Regency by using the Structural Equation Model Partial Least Square 3.0 (PLS). The result of the influence hypothesis test using the Smart PLS 3.0 application. Leadership style has a significant positive effect on work motivation, (H1 is accepted), Work environment has a significant positive effect on work motivation (H2 is accepted), Leadership style has a significant positive effect on ASN performance (H3 accepted), Work environment has a significant positive effect on ASN performance (H4 accepted), Work motivation has a positive significant effect on ASN performance, (H5 is accepted), Leadership style has a positif but not significant effect on ASN performance through work motivation (H6 is rejected), and the work environmnet has a positive but not significant effect on the performance of ASN through work motivation (H7 rejected).

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