Article Per Year (5 Year)
p-Index From 2021 - 2026
2.304
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Bukit Pengharapan Jurnal Ekonomi Bisnis Digital
Purnasari, Nina
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
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.
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.
Pengaruh Profitabilitas, Pajak Tanggungan, Likuiditas Dan Kepemilikan Manajerial Terhadapanajeme Laba Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2020 -2024 Lorensen, Sheila Lorensen; Purnasari, Nina; Sanjaya, Valeryn; Herlina, Rini
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (2026): 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.v7i3.10557

Abstract

Sub sektor makanan dan minuman di BEI merupakan salah satu sektor yang cukup dinamis, di mana perusahaan-perusahaan yang terdaftar di dalamnya harus beradaptasi dengan cepat terhadap perubahan preferensi konsumen, kondisi ekonomi, serta regulasi pemerintah. Penelitian ini bertujuan untuk menganalisis dan mengetahui Pengaruh Profitabilitas, Pajak Tangguhan, Likuiditas dan Kepemilikan Manajerial terhadap Manajemen Laba Sub Sektor Makanan dan Minuman yang terdaftar di BEI Periode 2020- 2024. Populasi pada penelitian ini adalah seluruh perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2020-2024 dan mendapatkan 80 sampel. Hasil penelitian menunjukkan bahwa Profitabilitas tidak berpengaruh dan tidak signifikan terhadap manajemen laba. Pajak tangguhan tidak berpengaruh dan tidak signifikan terhadap manajemen laba. Likuiditas memiliki pengaruh positif dan signifikan terhadap manajemen laba dan Kepemilikan manajerial tidak berpengaruh dan tidak signifikan terhadap manajemen laba. Secara simultan profitabilitas, pajak tangguhan, likuiditas dan kepemilikan manajerial berpengaruh positif dan signifikan terhadap manajemen laba pada perusahaan sub sektor makanan dan minuman yang terdaftar dalam Bursa Efek Indonesia periode 2020- 2024
ANALISIS PENGARUH CURRENT RATIO (CR), UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO (DER) TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021–2024 Simbolon, Frentiani Revalina; br Ambarita, Gmandys Anggi Wella; Purnasari, Nina; Herliani, Rini
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2222

Abstract

This study aims to obtain information on whether the current ratio, company size, and debt to equity ratio simultaneously or partially affect return on assets in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The independent variables are CR, Company Size, and DER. The dependent variable is Return on Assets. This study uses a quantitative approach, data analysis is obtained through statistical analysis. The method used to analyze the research results is multiple linear regression. There are 45 populations with 20 samples, a total of 80 observation data (20x4). The results show that CR, Company Size, and DER simultaneously influence Return on Assets. Partially, CR and DER have a positive and significant effect on Return on Assets, while Company Size has a negative and significant effect on Return on Assets in LQ45 companies listed on the IDX for the 2021-2024 period. This study shows that the results of the determination coefficient test have an Adjusted R Square value of 0.179 indicating that the CR, Company Size, and DER variables are able to explain variations in ROA by 17.9%, while the remaining 82.1% is influenced by other variables outside the research model
PENGARUH LIKUIDITAS, KEBIJAKAN DIVIDEN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI Sitorus, Winda; Purnasari, Nina; Br Sitompul, Melda Sari; Saragih, Jhosua Billy Gredo; Sitompul, Haryani Pratiwi
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2229

Abstract

This study aims to examine the effect of liquidity, dividend policy, leverage, and company size on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses secondary data in the form of financial reports taken from the official IDX website. In this study, 140 samples were processed using SPSS. The data analysis techniques used were the classical assumption test, namely the normality test, heteroscedasticity test, autocorrelation test, and multicollinearity test. The results of this study indicate that the dependent variable does not affect the independent variables in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period.
Co-Authors Angelia, Nia br Ambarita, Gmandys Anggi Wella Br Sitanggang, Uli Paramita Br Sitompul, Melda Sari Br. Hutabarat, Dina Lorensia Butar-butar, Elisabet Damanik, Dennys Paulus Parlindungan Darnawaty, Friska Feronika, Serli Fransiska Turnip, Sri Sevi Gurusinga, Novita Sari Br Haloho, Ascriyani Hendra, Vivian Herlina, Rini Juliarta, Vina lestari, winda Lilia, Wirda Lorensen, Sheila Lorensen Lubis, Tya Novita Lumbantoruan, Ratnawaty Malau, Yois Nelsari Nasution, Ade Meilany Natalia Natalia Panjaitan, Sandra Angelica Panjaitan, Sofandia Purba, Riva Sahira Purba, Rohma Dearni Rini Herliani Sanjaya, Valeryn Saragih, Jhosua Billy Gredo Sari, Ike Rukmana Sembiring, Reka Br Siahaan, Windi Audina Sianturi, Yuni Dameriani Simanjunak, Demak Claudia Yosephine Simanjuntak, Demak Claudia Yosephine Simanjuntak, Eka Sarina Simanjuntak, Karuniati Prima Simbolon, Frentiani Revalina Simbolon, Widya Sinurat, Romada Siregar, Dewi Masnita Sitompul, Elfri Damayanti Sitompul, Haryani Pratiwi Sitorus, Winda Sondang Aida Silalahi Steviyani, Steviyani Tampubolon, Ribka Uli Tarigan, Celly Clara Tarigan, Delianta Natalia Anjeli Tinambunan, Yuliana Waruwu, Etnasius William William Zega, Yuniria