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All Journal Jurnal Sosiologi Reflektif Gadjah Mada International Journal of Business Jurnal Hukum Novelty Jurnal IUS (Kajian Hukum dan Keadilan) Jurnal EMT KITA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Albacore : Jurnal Penelitian Perikanan Laut Dinamisia: Jurnal Pengabdian Kepada Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Inotera JURNAL MANAJEMEN BISNIS Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Meteor STIP Marunda Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ecogen Journal of Management and Bussines (JOMB) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Al-Ihda' : Jurnal Pendidikan dan Pemikiran Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Bansi (Jurnal Bisnis Manajemen Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis English Language Teaching Methodology (ELTM) Moneter : Jurnal Keuangan dan Perbankan JSE: Jurnal Sharia Economica Al-Zayn: Jurnal Ilmu Sosial & Hukum JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Malikussaleh Mengabdi Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi dan Bisnis Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran
Yusrizal
Institut Bisnis Dan Teknologi Pelita Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences Transportation Other

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Evaluasi Pengaruh Faktor Ekonomi Makro Terhadap Harga Saham Sektor Properti Yang Terdaftar Di BEI Periode 2017-2020 Yusrizal Yusrizal; Suharti Suharti; Lilli Eprianti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i2.1475

Abstract

Penelititan ini bertujuan untuk melihat pengaruh Faktor Ekomomi Makro yaitu : Kurs, BI Rate, PDB, inflasi Terhadap Indeks Harga Saham Sektor Properti. Sampel dari penelitian ini sebanyak 64 sampel. Metode analisis penelitian ini menggunakan analisis deskriptif dan beberapa jenis evaluasi dengan menggunakan bantuan software SPSS. Hasil penelitian ini menunjukkan bahwa variabel Inflasi berpengaruh secara positif dan signifikan terhadap harga saham properti secara parsial. sedangkan Variabel BI Rate, Produk Domestik Bruto berpengaruh secara positif dan tidak signifikan. Kurs berpengaruh secara negatif dan tidak signifikan terhadap harga saham properti secara parsial. Kata kunci : Kurs, BI Rate, Produk Domestik Bruto (PDB), Inflasi, Ekonomi Makro, Harga Saham Properti
Corporate Social Responsibility, Corporate Governance, Firm Size and Financial Performance of Companies in Indonesia Yenny Wati; Fry Melda Saragih; Yusrizal Yusrizal; Yerisma Welly; Debi Eka Putri
Jurnal Ecogen Vol 6, No 2 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i2.14707

Abstract

Financial performance is critical to the company's survival. One of the goals of forming a corporation is to maximize its worth, as evidenced by the performance of its financial accounts. Investors can make decisions about a company's investing activities by measuring financial performance. As a result, investors will expect corporations to provide high-quality financial performance reports. This study sought to investigate the impact of corporate social responsibility, corporate governance, and firm size on financial performance. This study makes use of secondary data from manufacturing firms registered on IDX (Indonesia Stock Exchange) between 2017 and 2022. Purposive sampling was used to select the sample that met particular requirements. In this research, the data was examined using multiple linear regression tests. According to the findings of this research, CSR (corporate social responsibility), CG (corporate governance), and size of the firm are all having significant positive impacts on financial performance. Because of the importance of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in firms for the future, investors should pay attention to components of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in financial reports, which can be utilized as a consideration in investing
Pengaruh Likuiditas, Solvabilitas, Profitabilitas Dan Biaya Operasional Terhadap Beban Pajak Penghasilan Badan Terutang Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2020 Yusrizal; Shendy Dewanti; Sudarno Sudarno; Yenny Wati
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 3 No. 1 (2023)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/bns.v3i1.462

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh likuiditas, solvabilitas, profitabilitas, dan biaya operasional terhadap beban pajak penghasilan badan terutang. Obyek penelitian ini pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Penelitian ini berbentuk penelitian deskriptif kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini adalah 41 perusahaan manufaktur sektor aneka industri yang terdaftar di BEI. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keuangan tahunan semua perusahaan manufaktur sektor aneka industri yang terdaftar di BEI pada periode tahun 2016-2020 dan dapat diakses dari www.idx.co.id atau situs resmi masing-masing perusahaan. Hasil penelitian menunjukan bahwa: Likuiditas tidak berpengaruh terhadap beban pajak, Solvabilitas berpengaruh terhadap beban pajak, Profitabilitas berpengaruh terhadap beban pajak, Biaya Operasional berpengaruh terhadap beban pajak penghasilan badan terutang
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS Suharti Suharti; Ilynn Ilynn; Fitri Yani; Novita Yulia Putri; Febdwi Suryani; Yusrizal Yusrizal
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 2 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i2.2919

Abstract

ABSTRACT This research aims to analyze the effect of the Current Ratio, Debt To Equity Ratio, Return On Assets, and Total Assets Turnover variables on the Profit Growth. The population in this research were all consumer non cyclicals companies listed on the Indonesia Stock Exchange. While the samples taken in this research were 43 companies using purposive sampling method. Secondary data were obtained from the IDX. The independent variables used are Current Ratio, Debt To Equity Ratio, Return On Assets, and Total Assets Turnover. The dependent variable used is Profit Growth. The data analysis technique used is Multiple Linear Analysis using the Smart PLS program. The results of this research indicate that the Current Ratio, Debt To Equity Ratio, Return On Assets have a positif and insignificant effect on the Profit Growth. While Total Assets Turnover variable has a negative and insignificant effect on the Profit Growth. Keywords: Consumer Non Cyclicals; Current Ratio; Debt To Equity Ratio; Return On Assets; Total Assets Turnover; Profit Growth. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh variabel Current Ratio, Debt To Equity Ratio, Return On Assets, dan Total Assets Turnover terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah seluruh perusahaan consumer non cyclicals yang terdaftar di Bursa Efek Indonesia. Sedangkan sampel yang diambil dalam penelitian ini sebanyak 43 perusahaan dengan menggunakan metode purposive sampling. Data sekunder diperoleh dari BEI. Variabel independen yang digunakan adalah Current Ratio, Debt To Equity Ratio, Return On Assets, dan Total Assets Turnover. Sedangkan variabel dependen yang digunakan adalah Pertumbuhan Laba . Teknik analisis data yang digunakan adalah Analisis Linear Berganda dengan menggunakan Program Smart PLS. Hasil penelitian ini menunjukkan bahwa variabel Current Ratio, Debt to Equity Ratio, Return On Assets berpengaruh positif dan tidak signifikan terhadap variabel pertumbuhan laba. Sedangkan Total Assets Turnover berpengaruh negatif dan tidak signifikan terhadap variabel pertumbuhan laba. Kata Kunci : Consumer Non Cyclicals; Current Ratio; Debt To Equity Ratio; Return On Assets; Total Assets Turnover; Pertumbuhan Laba.
Problematika Klaim Nasabah Asuransi Jiwa Syariah di PT. Prudential Life Assurance Unit Prestasi Agency Binjai Dini Dwi Ariska; Yusrizal
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20351

Abstract

Abstract Life insurance is insurance that aims to protect someone against unexpected financial losses due to death. The problems that occur at PT. Prudential Life Assurance Agency Binjai, namely the rejection of customer claims. The causes of rejected customer claims are because customers do not complete the requirements and claim submission documents, illnesses claimed are not covered by the company, inactive insurance policies, dishonesty in disclosing medical history, claims are included in exceptions, and the claim filing period has passed the expiration date. In addition, there are 4 things that cause sharia life insurance cannot be claimed by customers who have died, namely death by suicide, being sentenced to death in court, fights, demonstrations, and being killed by enthusiasts or their relatives in order to get compensation. To avoid being rejected by customer claims, the insured should complete the specified documents and follow the procedures for submitting predetermined claims, such as policies, KTP PP, KTP TU, KTM PM, receipts for hospital fees, doctor's certificates, death certificates, claim forms, and other required documents. In this study using descriptive qualitative method with data collection using observation and interviews to obtain valid information. Keywords: Problems, Life Insurance, Denial of Claims
Analysis of The Influence of Agro-Tourism on The Socio-Economy of The Community in Islamic Perception Fira Nafisah; Yusrizal; Aqwa Naser Daulay
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.882

Abstract

The purpose of this study is to provide knowledge and analyze the significant influence of agro-tourism development on socio-economic improvement. The method used in the study is a quantitative method with simple regression analysis, the data used is secondary data by providing questionnaires and distributed to residents and workers in Pematang Johar Rice Field Tourism. The number of samples used was as many as 50 respondents, in sampling it was determined by the criteria of workers and residents of the area around the Pematang Johar tour. The results obtained are that agro-tourism variables have a significant effect on the socio-economy in Pematang Johar Deli Serdang rice field tourism, which is in line with According to Zaqiah Ramdani and Tuti Karyani who said that agro-tourism has an effect on the socio-economy, this is evidenced by their research which says that the agro-tourism created makes people's income increase, the absorption of labor is increasing, and household needs are met. This explains with this research that agrotourism was created to strengthen and improve the economy of the surrounding community such as creating jobs, utilizing agriculture as tourism and continuing to produce and carry out farming activities, so that the benefits obtained by the surrounding community increase.
The Influence of Open Unemployment Rates, Inflation and Minimum Wages on Income Inequality in The North Sumatra Region Nurdini; Yusrizal; Aqwa Naser Daulay
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.898

Abstract

Income inequality is the existence of differences in income in a society, giving rise to real income inequality in society. As a result, the rich get richer and the poor get poorer. In fact, when it comes to income inequality, the more flexible wages are, the greater the impact on employment. However, inflexible wages, which are said to be an inability to respond to changing market conditions, lead to ever-increasing poverty and inequality. This research aims to determine the correlation between the influence of open poverty levels, inflation and minimum wages on income inequality in North Sumatra. The Central Statistics Agency (BPS) noted that the level of expenditure disparity between residents in North Sumatra has widened since September 2023. The Gini ratio, which measures this inequality, is recorded as high. BPS Based on North Sumatra data, this large deviation was caused by the increase in fuel prices at the beginning of September last year. The research method used is Multiple Linear Regression which is processed using eviews 10 software. The approach used in this research uses a quantitative approach with associative analysis, with a population from the North Sumatra BPS report for 2014-2023. The results show that the open unemployment rate and minimum wage have an effect on income inequality. Therefore, the solution offered is a policy of establishing equal distribution of employment income by opening job vacancies and training as well as equal distribution of salary income which is applied evenly in various regions so as to reduce income inequality in North Sumatra
Analisis Pengembangan Wisata Kuliner Kota Medan Hasibuan, Vera Yunita; Yusrizal; Jannah, Nurul
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1590

Abstract

This study aims to determine the development strategy for the culinary tourism business in Medan City. This research method is field research with a qualitative-descriptive approach. research that emphasizes aspects of in-depth understanding of a problem rather than looking at problems for generalization research. This research method uses in-depth analysis techniques. Based on the results of the research that has been done, the strategy for developing culinary tourism to prosper the economy in Medan City is by using a SWOT analysis, namely by using the SO strategy, WO strategy, ST strategy and WT strategy. The results of this analysis are maintaining the taste and uniqueness as well as product quality, increasing partnerships with the government, improving better tourist destinations. The author's suggestions are to improve the facilities and quality of human resources, innovate, involve food bloggers or food vloggers for promotions, and organize events to make them more widely known.
THE INFLUENCE OF THE CASHLESS PAYMENT SYSTEM AND TERMINAL FACILITIES ON SERVICE USER SATISFACTION AT THE PELINDO TANJUNG BALAI KARIMUN PASSENGER TERMINAL Yusrizal; Pangihutan Tua Manurung, Anto Sakti; Sulistian, Fahmi; Cardiana; Irwanda
Meteor STIP Marunda Vol 17 No 1 (2024): June
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) STIP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36101/msm.v17i1.341

Abstract

Karimun is a boarding and alighting service for domestic and international passengers. To support passenger services, PT Pelabuhan Indonesia (Persero) continues to strive to improve its passenger terminal, both in terms of facilities and services. The Karimun Regent Regional Government remains committed to improving the regional economy, especially related to the tourism sector and maritime industry. Tanjung Balai Karimun Passenger Terminal offers excellent opportunities and prospects as it is strategically important for the positive impact of IMS-GT (Indonesia, Malaysia and Singapore-Growth Triangle). In the digital age like now, money is an important part of the human economy. Money can be used for transactions that are acceptable to humans. Service quality has a very good and significant influence on passenger terminal facilities. Ha is accepted and the results of the t test calculation which is the hypothesis that service quality has a very important influence on passenger terminal facilities produces a value of t = 2.445 at a significance level of 0.008. And T count (2.445) > T table (2.01), the significance value is 0.008, which is 0.05 smaller. The value of port services is also reflected in the embarkation and disembarkation options for sea passengers at the Tanjung Balay Karimun Indonesia Domestic Port Terminal.
Green Intellectual Capital, Financial Performance, and Good Corporate Governance Wati, Yenny; Irman, Mimelientesa; Yusrizal; Anton; Renaldo, Nicholas
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 1 (2024): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i1.6267

Abstract

This study aims to determine the impact of green intellectual capital on financial performance. Researchers employ good corporate governance as a moderating element in studies that examine the impact of green intellectual capital on financial performance. Companies listed on the Indonesia Stock Exchange (IDX) that participated in the PROPER assessment for the 2019-2022 term are the secondary data sources for this research. This study was carried out with WarpPLS, which employs the partial least squares data analysis method. Green intellectual capital improves financial performance. The impact of green intellectual capital on financial performance can be moderated by good corporate governance. Many investors and stakeholders are currently excited about the prospects of green intellectual capital and good corporate governance. Investors can pay attention to companies that reveal more information than is required by law as a prerequisite, allowing them to receive as much information as they need to decide whether to continue investing or start investing in lucrative companies or not. The government can conduct a thorough examination of the influence of green intellectual capital on corporate performance and assist in the development of new green intellectual capital rules.
Co-Authors Aditya Prayoga Amini, Salisa Amries Rusli Tanjung Andi Oh Andi Sucipto Andri Soemitra Andri Soemitra Angel Angel Annisa Fajriani Antania Susanto Anton Anton Anton Aqwa Naser Daulay Ariana Ariyanto Arsyad Astri Ayu Purwati Astri Ayu Purwati atika Azhari Yahya Balkhaya, Balkhaya Budi Bahreisy Burhanudin Cardiana Cipta Ramadhani Damielly Salsabilla Dhara Meutuah Debi Eka Putri Dedi Thomas Dedi Thomas Desmawati Desmawati Desnelita, Yenny Dewi, Nurul Aulia Dia Ananda Dian Mardiati Dini Dwi Ariska Eko Gani PG Fadrul Fadrul Fanny Liani Febdwi Suryani Ferdy Saputra Ferdy Saputra Fira Nafisah Firman Alfathy Fitri Maghfirah Fitri Yani Fitriadi, Nuzuli Fry Melda Saragih Gustientiedina Hadi Iskandar Hadi, Andre Pangestu Hafis, Ade Hasibuan, Vera Yunita Hawani Helwen Heri Hendri, Alfi Hisbullah, Muhammad Ali Ida Maryanti Silaban Ilynn Ilynn Indah Ciawi Intan Halifa Irwanda IRWANSYAH Iskandar Muda Iskandar Muda Ismail Ismail Sangkala, Ismail Jabbar, Meuthia Aula Jamaluddin Jimmi Juneris Juneris Keatrine Khairul Insana Leni Lifo Lilli Eprianti Luciana Fransisca Malik Ibrahim Mary Onasis Hasri Maryati Mimelientesa Irman Minda Agustina Moeda, Fadillah Muhammad Luthfi Hamzah Muhammad Salman Mujtaba M Momin Nata Aurellia Nelti Neneng Rahwana Neti Budiwati Nicholas Renaldo Ningsih, Nur Widya Noviria Melati Kent Novita Yulia Putri Nur Hariyanti Nurarifah Aini Nurdini Nuribadah Nurul Jannah Oktariani Oktariani Pangihutan Tua Manurung, Anto Sakti Pratiwi, Putri Khairani Purnama Ramadani Silalahi Raja Hardiansyah Ramziati Rasyid, Laila Muhammad Refina Zulita Restu Hayati Ribkha Ribkha Robert Marlyn Samtria Santi Arafah Sarli Rahman Sastro, Marlia Sayyid Ahmad Asshidiqi SEGATI, AHDA Sela Azkia Septi Solekhatun Shendy Dewanti Silvia Sari Sitompul Siregar, Tetty Handayani Sri Hartati Simatupang Sri Ramadhani Sudarno Sudrajat, Danu Sufyanto Suharti Sulistian, Fahmi Sumara, Andry Rivan Suriyanti, Linda Hetri Suyono Syafnur, M Syarbaini, Ahmad Muhaisin B. Tiara Sukmawati Tiarlenta T Pardosi Ummi Kalsum Wati, Yenny Welly, Yerisma Widari Hikmanda Widjiantoro, Surya Tegar Yandianus Dominikus Daeli Yenny Wati Yenny Wati Yunanda Eka Putra