Articles
<![CDATA[Analisis Rasio Keuangan Terhadap Perubahan Laba Di Bursa Saham Syariah Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderasi ]]>
<![CDATA[Ihsan Nasihin]]>;
<![CDATA[Maria Hendriani]]>;
<![CDATA[Meliana Puspitasari]]>;
<![CDATA[Fauziah Rahman]]>
<![CDATA[ Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 6, No 1 (2022): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis ]]>
Publisher : <![CDATA[LPPM Universitas BSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (327.927 KB)
|
DOI: 10.31294/eco.v6i1.11858
<![CDATA[Pertumbuhan laba perusahaan-perusahaan manufaktur sektor industri makanan dan minuman diduga akan mengalami kendala. Hal ini dapat disebabkan oleh penurunan pasar modal syariah. sedangkan kinerja manajemen akan tercermin pada laba yang akan dihasilkan oleh perusahaan. Terdapat beberapa kendala yang dihadapi perusahaan dalam proses menghasilkan laba yang maksimal, seperti persaingan yang ketat antar sektor, menurunnya daya beli masyarakat. Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio keuangan terhadap pertumbuhan laba yang di moderasi oleh pertumbuhan ekonomi. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitaif dengan pendekatan statistik deskriptif. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur makanan dan minuman yang listing di bursa efek dengan jumlah 45 perusahaan, sementara yang menjadi sampel adalah 11 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan uji asumsi klasik, uji hipotesis, dan moderated regression analisis. Hasil penelitian adalah rasio keuangan yang diproksikan NPM, CR dan TATO berpengaruh terhadap perubahan laba baik secara simultan maupun parsial. Hal tersebut berarti, kenaikan atau penurunan nilai NPM, CR dan TATO akan berdampak terhadap kenaikan atau penurunan nilai perubahan laba, dan Pertumbuhan ekonomi berpengaruh secara langsung terhadap perubahan laba]]>
<![CDATA[Analisis Du Pont System dalam Mengukur Kinerja Keuangan Perusahaan Sub Sektor Cosmetic and Household ]]>
<![CDATA[Indah Cahya Sagala]]>;
<![CDATA[Fauziah Rahman]]>
<![CDATA[ Jurnal Syntax Admiration Vol. 2 No. 12 (2021): Jurnal Syntax Admiration ]]>
Publisher : <![CDATA[Ridwan Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46799/jsa.v2i12.361
<![CDATA[Kinerja perusahaan tergantung dari operasional perusahaan dan kinerja perusahaan dapat dilihat melalui laporan keuangan. Laporan keuangan dapat dijadikan alat ukur untuk menganalisis kinerja perusahaan tersebut baik atau tidak. Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan sub sektor cosmetic and household di Indonesia yang terdaftar di Bursa Efek Indonesia Tahun 2015 – 2019 dengan pendekatan Du Pont System secara Time Series Approach (TSA) dan Cross Sectional Approach (CSA). Analisis ini bersifat lebih menyeluruh dan dapat mengetahui seberapa kuat hubugan penggunaan hutang, perputaran aktiva, marjin laba serta ROI terhadap ROE. Penelitian ini merupakan penelitian deskriptif kuantitatif. Hasil penelitian ini menunjukkan analisis Return On Investment (ROI) dan Return On Equity (ROE) dengan Time Series Approach (TSA) pada Tahun 2015 sampai dengan 2019 mengalami penurunan dan fluktuatif. Analisis Du Pont System secara Cross Sectional Approach (CSA) pada industri perusahaan sub sektor cosmetic and household di Indonesia sebesar 3.428%. Hal ini menunjukkan bahwa secara keseluruhan dikatakan perusahaan sub sektor cosmetic and household berkinerja BAIK.]]>
<![CDATA[PEMBERDAYAAN IBU-IBU PKK DESA LAUT DENDANG KECAMATAN PERCUT SEI TUAN DALAM MENGELOLA MANAJEMEN KEUANGAN RUMAH TANGGA KELUARGA SEJAHTERA ]]>
<![CDATA[Fauziah Rahman]]>;
<![CDATA[Indah Cahya Sagala]]>;
<![CDATA[Kharunnisah Lubis]]>
<![CDATA[ JPKM: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2021): September ]]>
Publisher : <![CDATA[LEMBAGA KAJIAN ILMU SOSIAL DAN POLITIK (LKISPOL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This community service was carried out in Laut Dendang village with community service partners, PKK women. This PKM is carried out using classical methods and training or practical methods, namely in the form of short training on household financial management and investment using the financial management module. The purpose of this service activity is to add insight, especially in the morning PKK women in Laut Dendang Village regarding effective and efficient financial financial management as well as forming awareness, mindset and constructive lifestyle patterns, especially in terms of utilizing family income, and being able to use it according to the allocation. and allocation based on a priority scale while increasing the insight and ability of PKK women in Laut Dendang Village in managing household finances to shape the family's future for the better]]>
<![CDATA[ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL SRINGATE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2020 ]]>
<![CDATA[Fauziah Rahman]]>
<![CDATA[ GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 8 No. 2 (2021): 2021 Desember ]]>
Publisher : <![CDATA[Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56015/governance.v8i2.42
<![CDATA[This study aims to financial distress predict and the level of accuracy using the Springate model in the property and real estate sector listed on the Indonesia Stock Exchange for the 2019-2020 period. The population of this study is all property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2020 period, so the population of this study managed to find 66 companies. Samples were selected based on predetermined purposive sampling criteria. The sample selected according to the specified criteria is 37 companies. The data analysis technique used the Springate S-Score discriminant analysis technique. The results of the bankruptcy analysis using the Springate method, namely in 2019 before the onset of covid-19 there were 27 property and real estate companies in financial distress and 10 companies in healthy condition (non-financial distress). In 2020, during the COVID-19 pandemic, there were additional companies that were in financial distress, namely 34 companies and only 3 companies that remained in a healthy condition (non-financial distress). Based on the results of the analysis of the Springate method in predicting bankruptcy in property and real estate sector companies, it has an accuracy rate of 62.2%.]]>
<![CDATA[Analisis Prediksi Finansial Distress dengan Metode Altman Z-Score dan Springate Sebelum dan Selama Covid- 19 ]]>
<![CDATA[Fauziah Rahman]]>
<![CDATA[ Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 5, No 1 (2022): Journal of Education, Humaniora and Social Sciences (JEHSS), August ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (482.189 KB)
|
DOI: 10.34007/jehss.v4i4.1000
<![CDATA[This research aims to predict financial distress in property and real estate sector companies, before and during the pandemic of Covid-19 using the Altman Z'-Score and Sprigate S-Score ratio analysis. The population of this research is all property and real estate companies listed on the Indonesian Stock Exchange for the period 2018 to 2020, so the population of this study is 66 companies. The sample was selected based on predetermined purposive sampling criteria. Those selected according to the specified sample criteria were 44 companies. The data analysis technique used the Altman Z-Score and Springate S-Score discriminant analysis techniques. The results of this study indicate an increase in the number of companies in the distressed category (red zone) during the COVID-19 pandemic (in 2020) by 16%, which was twice as high as before the Covid-19 pandemic, which was 7%. This indicates that there are difficulties both financially and in liquidity as well as a decrease in the company's ability to grow, which may lead to bankruptcy.]]>
<![CDATA[An Investment Selection In Transportation Subsector Using Mabac Method ]]>
<![CDATA[Andre Hasudungan Lubis]]>;
<![CDATA[Sucitra Dewi]]>;
<![CDATA[Fauziah Rahman]]>
<![CDATA[ INFOKUM Vol. 10 No. 5 (2022): December, Computer and Communication ]]>
Publisher : <![CDATA[Sean Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The transportation sector is a sub-sector of the infrastructure sector, which plays an important role in economic development in Indonesia. In buying shares, investors must have the right considerations to choose the right and proper company. Thus, the emergence of a decision-making model to assist investors in purchasing shares is a necessity. The study used the MABAC method to select stock investments among 12 companies engaged in the transportation subsector on the Indonesia Stock Exchange (IDX). The criteria used are several financial ratios, namely PER, DER, ROE, and DPR. On the other hand, the CRITIC method is used as a determinant of the weight value of each criterion. The results of the study show that PT Garuda Indonesia (Persero) Tbk is the company that ranks first as the most appropriate company for buying shares.]]>
<![CDATA[Pengaruh Overconfidence, Gambler’s Fallacy dan Loss Aversion Terhadap Keputusan Investasi di Sumatera Utara ]]>
<![CDATA[Fauziah Rahman]]>;
<![CDATA[Sucitra Dewi]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/14510
<![CDATA[This study aims to prove the effect of overconfidence, loss aversion, gambler's fallacy, on investment decisions. The type of research used is conclusive causality which aims to see the cause-and-effect between the dependent variable and the independent variable. This research study uses primary data obtained from distributing questionnaires through social media. The population in this study were all capital market investors in North Sumatra. Due to the unknown population, the sampling used Malhotra's theory with purposive sampling technique so that 190 samples were obtained in this study. The results stated that overconfidence, loss aversion and gambler's fallacy partially had a positive and significant effect on investment decision making. Other results overconfidence, loss aversion and gambler's fallacy simultaneously have a positive and significant effect on investment decision making]]>
<![CDATA[Analisis Halal Supply Chain Management Produk Kosmetik Halal Terhadap Tingkat Kepuasan Generasi Milenial di Kabupaten Deli Serdang ]]>
<![CDATA[Indah Cahya Sagala]]>;
<![CDATA[Fauziah Rahman]]>;
<![CDATA[Sucitra Dewi]]>
<![CDATA[ Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 2 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), November ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34007/jehss.v6i2.1926
<![CDATA[This research aims to determine the influence of halal supply chain management for halal cosmetic products on millennial generation consumer satisfaction in Deli Serdang Regency. The type of research used is quantitative associative which aims to determine the influence between the independent variable and the dependent variable. The type of data used is primary data in the form of a questionnaire distributed via social media. The population in this study is the entire millennial generation who use halal cosmetic products in Deli Serdang Regency. The location for Deli Serdang Regency was chosen because Deli Serdang is the regency with the largest population of the millennial generation and Muslims in Sumatera Utara Province. Sampling was determined based on Malhotra's theory so that a total sample of 160 samples was obtained. The results of this research state that halal supply chain management has a positive and significant effect on millennial generation consumer satisfaction in Deli Serdang . With this research, it is hoped that cosmetic companies or manufacturers can pay more attention to the halalness of a product, from ingredients, manufacture to distribution of cosmetics to consumers while still using Islamic provisions or in accordance with sharia.]]>
<![CDATA[Pengaruh Pengetahuan Pengelola Keuangan Terhadap Efektivitas Sistem Informasi Akuntansi ]]>
<![CDATA[Indriani, Nenden]]>;
<![CDATA[Rahman, Fauziah]]>;
<![CDATA[Shalihin, Yusuf]]>;
<![CDATA[Ananda, Lusiana Dwi]]>
<![CDATA[ ]]>
Publisher : <![CDATA[ ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31955/mea.v4i1.269
<![CDATA[Informasi yang berkualitas didapatkan ketika adanya dukungan penuh dari berbagai pihak dalam pengimplementasian sistem informasi akuntansi, salah satu elemen yang turut memengaruhi implementasi dari sistem informasi akuntansi yaitu pengetahuan dari pengelola keuangan. Penelitian ini bertujuan untuk mengetahui sejauh mana peran dari pengelola keuangan khususnya di bidang sistem informasi akuntansi yang akan berdampak pada implementasi dari sistem itu sendiri. Populasi yang digunakan dalam penelitian ini adalah universitas yang berlokasi di kota Cimahi. Sampel yang digunakan berjumlah sebanyak 33 responden. Responden yang digunakan dalam penelitian ini adalah pegawai bagian keuangan. Penelitian ini menggunakan wawancara sebagai metode pengumpulan datanya, serta juga dilengkapi dengan dokumentansi dan kuesioner. Analisis data dalam penelitian ini menggunakan analisis regresi linear sederhana. Pengujian hipotesis parsial (uji-t) dengan tingkat signifikan 5% menunjukan pengetahuan pengelola keuangan secara parsial berpengaruh signifikan terhadap efektivitas sistem informasi akuntansi. Hasil penelitian ini menunjukkan bahwa pengetahuan pengelola keuangan berpengaruh positif terhadap efektivitas sistem informasi akuntansi.]]>
<![CDATA[PENGARUH DEBT TO EQUITY RATIO DAN CURRENT RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR PERKEBUNAN ]]>
<![CDATA[Dewi, Sucitra]]>;
<![CDATA[Rahman, Fauziah]]>
<![CDATA[ Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53363/yud.v4i3.98
<![CDATA[The purpose of this study was to determine the effect of debt to equity ratio and current ratio on financial distress partially and simultaneously. The population in this study were manufacturing companies in the Plantation sub-sector in 2020-2022 as many as 24 companies with sampling techniques based on criteria using purposive sampling. The sample obtained based on the criteria was 72 food and beverage sub-sector companies. This type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using IBM SPSS and financial reports through the company's official website. The results stated that the debt to equity ratio had no effect on financial distress, while the current ratio partially had a negative and significant effect on financial distress. And the debt to equity ratio and current ratio simultaneously have a positive and significant effect on financial distress]]>
