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All Journal International Journal of Public Budgeting, Accounting and Finance Jurnal Pengabdian Masyarakat Bestari (JPMB) Journal Accounting International Mount Hope Jurnal Ilmiah Accusi
SIMANJUNTAK, GRACESIELA YOSEPHINE
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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ANALYSIS OF THE EFFECT OF DEBT STRUCTURE, FIRM SIZE, SALES GROWTH, AND TOTAL ASSET TURNOVER ON PROFITABILITY IN MANUFACTURING FIRMS LISTED ON THE INDONESIAN STOCK EXCHANGE Simanjuntak, Gracesiela Yosephine
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.992 KB)

Abstract

This research was conducted to test and analyze the influence of debt structure (short-term debt and long-term debt), company size, sales growth and Total turnover of assets to profitability in manufacturing companies Listed on the Indonesia Stock Exchange period 2016-2018. The type of research used by research is Causal Research. The population in this study amounted to 136 manufacturing companies listed on the Indonesia Stock exchange period of 2016 ? 2018 ' with a sample number of 73 companies, selected by a purposive sampling method. Data processing uses multiple linear regression analysis techniques and residual tests with the smallest quadratic equations and hypothesis tests using F ? statistic to test the simultaneous impact and T statistic to test the partial regression coefficient With a significant 5% level. The results of a partial study show that the debt structure (short-term debt) significantly affects profitability. Debt structure (long-term debt has significant negative impact on profitability. Company size and sales growth have significant positive effect on profitability. Total asset turnover has no significant positive impact on profitability. Simultaneously the debt structure (short-term debt and long-term debt), company size, sales growth and Total turnover of assets positively affect profitability.
PENGARUH VOLUNTARY DISCLOSURE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KUALITAS LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Rumapea, Melanthon; Hutabarat, Chiristian Veri; Goh, Thomas Sumarsan; Simanjuntak, Gracesiela Yosephine
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.177

Abstract

The aim of this research is to examine the influence of Voluntary Disclosure, Managerial Ownership and Institutional Ownership partially and simultaneously on Earnings Quality. The population in this study is 28 Coal Sector Mining Companies listed on the Indonesia Stock Exchange. The sample used in this research was 20 companies. The observation year for this research is 3 years starting from 2019 to 2021. The data in this research was obtained from www.idx.co.id. This research uses quantitative methods and uses the SPSS application for data processing in research. The results obtained from this research are that partially Voluntary Disclosure and Institutional Ownership do not have a significant effect, while Managerial Ownership has a significant effect on Earnings Quality. Simultaneously, Voluntary Disclosure, Managerial Ownership and Institutional Ownership have a significant effect on Earnings Quality.
Motivation and English Training of Students of Class Viii-A Private Junior High School Santo Thomas 4 Medan, Medan City - North Sumatera Simanjuntak, Faido M; Simanjuntak, Arthur; Sagala, Farida; Ginting, Mitha Christina; Sagala, Lamria; Simanjuntak, Gracesiela Yosephine; Simanjuntak, Markus Doddy
Jurnal Pengabdian Masyarakat Bestari Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v4i1.13396

Abstract

Learning motivation is defined as the general psychological motivation of students that drives learning activities to achieve goals. Students can succeed in learning if they have learning motivation. Therefore, it is important for students to have high learning motivation in order to study seriously. However, learning motivation works faster if there are external drivers such as empowerment and psychoeducation. This empowerment activity aims to deepen students' understanding of the importance of learning motivation in learning activities and accelerate the development of learning motivation. In addition, the facilitator provides intensive learning support activities for English subjects. The activity was carried out for two days at Santo Tomas 4 Medan Private Middle School and was attended by 21 Class VIII-A students. The contents of the activities carried out included motivating students to stimulate interest in learning English and practicing English vocabulary. This is done so that students understand how to communicate well and correctly and improve their English vocabulary.
ANALYSIS OF THE INFLUENCE OF PROFIT PERSISTENCE AND GOOD CORPORATE GOVERNANCE ON PROFIT QUALITY IN COMPANIES IN THE BASIC AND CHEMICAL INDUSTRIES SUB-SECTORS TERDAFTARDI ON PERIOD 2019 – 2023 Br Ginting, Wulan Febriyanti; Simanjuntak , Arthur; Simanjuntak, Gracesiela Yosephine; Sagala, Lamria; Silitonga, Ivo Maelina
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/sb9nnp96

Abstract

This study was conducted to test and analyze the influence of profit persistence, independent commissioners, managerial ownership, and institutional ownership on the quality of corporate profits in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange. This study applies secondary data obtained from financial documents and the company's annual report. The data analysis method applied was multiple linear regression with a sample of 29 companies out of a total of 75 companies that met the research criteria. The analysis was carried out using SPSS version 26. The results of the study showed that profit persistence had a negative and significant impact on the quality of profit, while independent commissioners, managerial ownership, and institutional ownership had a positive and significant impact. The F test shows that all of these variables together affect the quality of profits. However, independent variables only explain 10.2% of profit quality, while the remaining 89.8% are explained by factors outside of this study model. These findings provide a new perspective on how corporate governance and profit persistence affect profit quality, especially in the context of companies in the basic and chemical industries sub-sectors in Indonesia
The Role Of Foreign Ownership: The Influence Of Accounting Conservatism And Corporate Social Responsibility Disclosure Simanjuntak, Gracesiela Yosephine; Sagala, Farida; Sagala, Lamria; Situmorang, Duma Rahel; Panjaitan, Rike Yolanda
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jts5rn45

Abstract

This literature study has explored the influence of accounting conservatism and disclosure of corporate social responsibility. This paper wants to analyze how the role of foreign ownership can strengthen or weaken the influence of accounting conservatism and corporate social responsibility disclosure. Using a sample of 225 out of 810 companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period. Researchers found that companies with higher CSR disclosures tend to have more conservative financial reporting practices. However, researchers observed that foreign ownership was able to weaken the influence (negative moderation) of accounting conservatism and CSR disclosure, in line with agency theory. Researchers also found that foreign ownership and the level of institutional ownership have a significant negative influence on accounting conservatism and CSR disclosure. Meanwhile, managerial ownership does not have a significant influence on accounting conservatism and CSR disclosure. Researchers found that foreign ownership, institutional ownership and managerial ownership simultaneously had a negative and significant effect on accounting conservatism and CSR disclosure
The Influence Of Leverage, Corporate Governance And Capital Intensity On Tax Avoidance In Mining Companies Listed On The Indonesia Stock Exchange Year 2020 – 2023 Simanjuntak, Gracesiela Yosephine; Simanjuntak, Arthur; Sagala, Farida; Ginting, Mitha Christina; Sagala, Lamria
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/zp9jpc63

Abstract

This research aims to examine the influence of leverage, corporate governance and capital intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2020-2023. Samples were taken using the purposive sampling method. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2020-2023. From this population of 43 mining companies, 9 mining companies were obtained as samples. Data were analyzed using multiple linear regression. The test results show that the variable profitability, leverage has a positive effect on tax avoidance. The board of commissioners and the audit committee as proxies of corporate governance as well as the capital intensity variable also show a positive influence on tax avoidance
Co-Authors Arthur Simanjuntak Br Ginting, Wulan Febriyanti Duma Rahel Situmorang, Duma Rahel Farida Sagala Ginting, Mitha Christina Goh, Thomas Sumarsan Hutabarat, Chiristian Veri Ivo Maelina Silitonga Melanthon Rumapea Panjaitan, Rike Yolanda Sagala, Lamria Simanjuntak, Faido M SIMANJUNTAK, MARKUS DODDY