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PENGARUH CURRENT RATIO, DEBT EQUITY RATIO, RETURN ON ASSETS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2023 Hendra, Vivian; Purnasari, Nina; Steviyani, Steviyani; Silalahi, Sondang Aida
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13716

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa pengaruh current ratio, debt equity ratio, return on assets terhadap ukuran perusahaan terhadap manajemen laba. Metode penelitian menggunakan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan makanan minuman di Bursa Efek Indonesia pada periode 2021-2023. Sampel penelitian yang diperoleh adalah 30 perusahaan sub sektor Makanan dan Minuman dengan 150 pengamatan. Current Ratio secara parsial tidak berpengaruh terhadap Manajemen Laba, Debt Equity Ratio secara parsial tidak berpengaruh terhadap Manajemen Laba, Return on Assets secara parsial berpengaruh terhadap Manajemen Laba, Ukuran Perusahaan secara parsial tidak berpengaruh terhadap Manajemen Laba dan Current Ratio, Debt Equity Ratio, Return on Assets dan Ukuran Perusahaan secara simultan tidak berpengaruh terhadap Manajemen Laba.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR KONSUMEN PRIMER YANG TERDAFTAR DI BEI TAHUN 2021 - 2024 Willington, Karine Claudia; Purnasari, Nina; Handayani; Herliani, Rini
Journal Accounting International Mount Hope Vol. 3 No. 3 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i3.789

Abstract

This study was conducted to analyze the impact of profitability, liquidity, solvency, and managerial ownership on firm value in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was employed, with the population comprising consumer goods manufacturing companies listed on the IDX during the 2021–2024 period. The sample consisted of 38 companies, each observed over four financial reporting periods, resulting in a total of 152 data points. The sample was selected using a purposive sampling technique based on predetermined criteria to ensure relevance and consistency with the research objectives. Data collection was carried out through questionnaires and documentation studies, allowing for a comprehensive understanding of financial and ownership structures within the companies.The data were analyzed using multiple linear regression, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity, as well as hypothesis testing, all processed using SPSS software. The findings indicate that, partially, profitability and liquidity have a positive and significant influence on firm value. However, solvency and managerial ownership do not have a significant partial effect. The simultaneous F-test revealed that all independent variables—profitability, liquidity, solvency, and managerial ownership—jointly influence the dependent variable, namely firm value. This research contributes to a deeper understanding of the financial and ownership determinants of firm value and provides insights for investors, policymakers, and company management in the primary consumer goods sector
Analisis Perilaku Nasabah Terhadap Produk Tabungan Pelajar PT. Bank Rakyat Indonesia (Persero) Unit Simalingkar Tarigan, Delianta Natalia Anjeli; Purnasari, Nina
Jurnal Ekonomi Bisnis Digital Vol 1 No 2 (2022): Research Article Volume 1 Issue 2 July 2022
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v1i2.91

Abstract

This study entitled "Analysis of Customer Behavior on Student Savings Products at PT. Bank Rakyat Indonesia (Persero) Tbk. Simalingkar Units”. One of BRI's savings products is student savings (Junio). The purpose of the Student Savings (Junio) is so that children love to save, and also teach them how to manage their pocket money. With the Student Savings (Junio) which is one of the products intended for children under the age of 17 years. Student Savings is also aimed at children based on age classification, ranging from PAUD, Kindergarten, SD, SMP, SMA so that they can know the bank from an early age. The type of this research that was conducted was field research and the nature of the research was descriptive, data collection was also carried out with two techniques, namely observation and interview techniques. The research data also shows that the product strategy in increasing the number of customers to save student savings is also applied by Bank Rakyat Indonesia Unit Simalingkar Medan on student savings(Junio) by applying the concept of product strategy, pricing, promotion, and marketing to offer student savings products. (Junio) to people who don't know about student savings (Junio).
MENUMBUHKAN KARAKTER WIRAUSAHA GENERASI MUDA MELALUI PEMANFAATAN KERAJINAN TANGAN Damanik, Dennys Paulus Parlindungan; Simanjunak, Demak Claudia Yosephine; Angelia, Nia; Purnasari, Nina; Malau, Yois Nelsari
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 1 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i1.910

Abstract

Entrepreneurial character plays a crucial role in shaping a creative, innovative, and independent young generation. One effective way to cultivate this character is through the utilization of handicrafts. This community service activity explores the impact of handicrafts, specifically through direct training in making tumbler bags, in fostering entrepreneurial characteristics among young people. Conducted at SMA Pangeran Antasari, located on Jalan Veteran No. 1060/19, Helvetia, Labuhan Deli District, Deli Serdang Regency, North Sumatra, this initiative demonstrates that involvement in handicraft-making encourages self-reliance, creativity, and economic awareness—essential traits for future entrepreneurs. By leveraging handicrafts as a medium for entrepreneurship, young people can develop valuable skills that empower them to build sustainable businesses and contribute to economic growth.
PRODUK KREATIF DAN KEWIRAUSAHAAN DALAM PEMBUATAN KUE PAO Damanik, Dennys Paulus Parlindungan; Simanjuntak, Demak Claudia Yosephine; Sari, Ike Rukmana; Purnasari, Nina; William, William
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 1 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i1.911

Abstract

Creativity is the process of turning new and innovative ideas into tangible results, practices and solutions. This is an important component of entrepreneurship, because individuals must be creative to identify and exploit opportunities. Where existing opportunities can be a solution for the community to meet their daily needs, especially for teenagers who have an interest and intention in building their business. Where high school level teenagers usually lack motivation to develop themselves. This community service activity is aimed at teenagers at high school level with the aim of motivating them to develop their creativity so that it is hoped that young entrepreneurs will emerge who will strengthen MSMEs in Indonesia. The methods used in this community service include presentations and questions and answers so that participants can better understand the topic and be motivated to develop their creativity. The results of this activity were quite satisfactory, with several participants starting to open small businesses such as selling snacks made by themselves in the school environment and in their home environment
Pengaruh Leverage, Pertumbuhan Penjualan, Struktur Modal, Dan Arus Kas Bebas Terhadap Manajemen Laba Nasution, Ade Meilany; Purnasari, Nina; Sianturi, Yuni Dameriani; Herliani, Rini
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3232

Abstract

This study aims to analyze the effect of leverage, sales growth, capital structure and free cash flow on earnings management in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2022. This study used 52 samples which were processed using spss. The test results explain that leverage, sales growth, free cash flow and capital structure simultaneously affect earnings management in manufacturing companies listed on the IDX for the 2019-2022 period. leverage and capital structure have a significant effect on earnings management in manufacturing companies listed on the IDX for the 2019-2022 period. While sales growth and free cash flow have no effect on earnings management in manufacturing companies listed on the IDX for the 2019-2022 period.