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All Journal Jurnal Kedokteran Brawijaya Journal of Economic, Bussines and Accounting (COSTING) IKRA-ITH EKONOMIKA Journal on Education International Journal of Public Budgeting, Accounting and Finance Journal of Education, Humaniora and Social Sciences (JEHSS) jurnal syntax admiration Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Jurnal Bisnis Mahasiswa Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Balance : Jurnal Akuntansi dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Multidisciplinary Indonesian Center Journal
Indah Cahya Sagala
Universitas Medan Area
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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THE EFFECT OF INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE IMPLEMENTATION QUALITY, CAPITAL STRUCTURES ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLES IN BANKING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE PERIOD 2013 – 2017 Sagala, Indah Cahya
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyse the effect of intellectual capital, the quality of the implementation of good corporate governance and capital structure that affects firm value with financial performance as an intervening variable on banking companies listed on the Indonesia Stock Exchange 2013-2017. The population in this study amounted to 34 companies using the saturated sampling method. Data testing methods used are multiple linear regression analysis and path analysis. Hypothesis research results indicate that partially, intellectual capital variable has a significant positive effect on firm value, the quality of implementing good corporate governance has a negative effect and is not significant on firm value, capital structure has no significant effect on firm value. Financial performance is able to act as an intervening variable between intellectual capital variables and firm value. Financial performance is not able to mediate the variable quality of the implementation of good corporate governance and capital structure to firm value in banking companies listed on the Indonesia Stock Exchange 2013-2017.
Profile of Leptin Levels in Schizophrenic patients Receiving Antipsychotic Therapy in Prof. Dr. HB Saanin Hospital Padang Hasni, Dita; Sagala, Indah Cahya Aminta; Anissa, Mutiara; Eldrian, Febianne
Jurnal Kedokteran Brawijaya Vol 31, No 2 (2020)
Publisher : Fakultas Kedokteran Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jkb.2020.031.02.7

Abstract

Weight-gain is one of the antipsychotic side effects, and it can increase the risk factor of metabolic syndrome. Several studies relate it to increase leptin levels. This research was conducted to determine the profile of leptin levels in schizophrenic patients who were receiving antipsychotic therapy at Prof. DR. HB Saanin Mental Hospital. The research was conducted from November 2019 to January 2020 on schizophrenic patients who were taking antipsychotic drugs. This research was conducted on 50 samples by using consecutive sampling techniques. Data analysis using univariate are presented in geometric mean and CI 95%. Moreover, a Comparison of leptin levels between groups was performed by T-test and one-way ANOVA. The average leptin level from 50 samples of schizophrenic patients was 5.12µg/ml (CI 95%=3.32-7.90). The highest average leptin level is from the 46-55 year age group which is 11.32µg/ml (CI 95% =5.24 - 24.42), female is  13.29µg/ml (CI 95%=5.84-30.26), BMI ≥30kg/m2  is 12.84µg/ml (CI 95%=4.31-38.23), subjects with above-average waist circumference is 5.54µg/ml ( CI 95%=3.45-8.90), and the atypical group of drugs is 6.08µg/ml (IK 95%=3.41-10.84). Increasing levels of leptin occur in schizophrenic patients who were 46-55 y.o, female BMI ≥30kg/m2, above-average waist circumference, and receiving atypical antipsychotics.
Analisis Du Pont System dalam Mengukur Kinerja Keuangan Perusahaan Sub Sektor Cosmetic and Household Indah Cahya Sagala; Fauziah Rahman
Jurnal Syntax Admiration Vol. 2 No. 12 (2021): Jurnal Syntax Admiration
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v2i12.361

Abstract

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.
PEMBERDAYAAN IBU-IBU PKK DESA LAUT DENDANG KECAMATAN PERCUT SEI TUAN DALAM MENGELOLA MANAJEMEN KEUANGAN RUMAH TANGGA KELUARGA SEJAHTERA Fauziah Rahman; Indah Cahya Sagala; Kharunnisah Lubis
JPKM: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2021): September
Publisher : LEMBAGA KAJIAN ILMU SOSIAL DAN POLITIK (LKISPOL)

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Abstract

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
The EFFECT OF TAXES, BONUS MECHANISM, TUNNELING INCENTIVES ON THE INDICATIONS OF TRANSFER PRICING IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2018-2021) Devi Ayu Putri; Indah Cahya Sagala; Yani Rugun Simanullang
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to examine the effect of taxes, bonus mechanisms and tunneling incentives on transfer pricing of mining companies listed on the Indonesia Stock Exchange in 2018-2021 either partially or simultaneously. The independent variable in this study is tax (X1) bonus mechanism (X2) and tunneling incentive (X3) while the dependent variable in this study is transfer pricing. This type of research is quantitative research conducted using secondary data in the form of data from annual reports in 2018-2021. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling method used purposive sampling and obtained a sample of 20 companies or 80 samples of companies. Hypothesis testing was carried out using logistic regression analysis with the help of the SPSS v.25 program and Microsoft Office Excel software. The results of this study indicate that the variables of tax, bonus mechanism and tunneling incentive have a positive and significant effect on transfer pricing of mining companies. This study shows that simultaneously taxes, bonus mechanisms, tunneling incentives have a positive effect on transfer pricing.
Efektivitas Penggunaan Media Quizizz Terhadap Minat Belajar Siswa Dalam Pembelajaran Online Akuntansi Indah Cahya Sagala
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

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Abstract

Accounting is a subject that requires high understanding and concentration to analyze and answer various accounting questions, so it takes a high interest in studying accounting, but due to the emergence of the Covid 19 pandemic, learning activities are carried out online, so media or digital platforms are needed that can arouse students' interest in accounting subjects. This study aims to analyze the effectiveness of using Quizizz media on students' learning interest in accounting online learning. The method used in this study is the systematic literature review method by searching for the keywords "effectiveness" AND "Quizizz" AND "interest in learning" AND "accounting online learning" OR "online learning" in journals published in the last 10 years. The approach used to analyze the data uses planning, conduction, and reporting. The research results of students or students agree that Quizizz is easy to use, exercises with Quizizz are fun, help students review learning material and stimulate their interest in learning accounting. The limitations of this study are related to the limited literature that directly discusses the use of Quizizz media. So, it is hoped that there will be more research on this topic and literature discussing the effectiveness of using Quizizz media in online accounting learning.
Analisis Halal Supply Chain Management Produk Kosmetik Halal Terhadap Tingkat Kepuasan Generasi Milenial di Kabupaten Deli Serdang Indah Cahya Sagala; Fauziah Rahman; Sucitra Dewi
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 2 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i2.1926

Abstract

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.
Analisis Penerapan Layanan E-Samsat, Samsat Keliling dan Samsat Drive Thru terhadap Penerimaan Pajak Kendaraan Bermotor, Periode 2019-2022 di UPT PPDRD Medan Kaur, Soniya; Sagala, Indah Cahya; Hasibuan, Thezar Fiqih Hidayat; Rahman, Fauziah
Jurnal Bisnis Mahasiswa Vol 5 No 3 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.605

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan layanan E-SAMSAT, Samsat Keliling, dan Samsat Drive Thru terhadap penerimaan pajak kendaraan bermotor di UPT PPDRD Medan selama periode 2019-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan penerimaan pajak dan dokumentasi resmi UPT PPDRD Medan. Analisis data dilakukan dengan metode analisis regresi linear berganda untuk mengukur pengaruh masing-masing layanan terhadap penerimaan pajak. Hasil penelitian menunjukkan bahwa penerapan layanan E-SAMSAT, Samsat Keliling, dan Samsat Drive Thru memberikan kontribusi positif terhadap peningkatan penerimaan pajak kendaraan bermotor. Di antara ketiga layanan tersebut, layanan E-SAMSAT memiliki pengaruh paling signifikan dalam meningkatkan kepatuhan wajib pajak dan penerimaan pajak kendaraan bermotor. Temuan ini memberikan implikasi bagi pemerintah daerah untuk terus mengembangkan inovasi layanan berbasis teknologi dalam meningkatkan efisiensi dan efektivitas pengelolaan pajak kendaraan bermotor.
Pengaruh Teknologi Informasi dan Sistem Informasi Akuntansi terhadap Kinerja UMKM di Kecamatan Medan Johor Risfadillah Risfadillah; Indah Cahya Sagala; Shabrina Tri Asti Nasution
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2673

Abstract

The purpose of this study was to determine the effect of information technology and accounting information systems on the performance of MSMEs in Medan Johor District. The sample in this study was 73 respondents of MSME actors in Medan Johor District, using saturated samples. The type of data in this study is quantitative data. The data collection method used was a questionnaire. The data analysis technique used in this study used the Validity Test and Reliability Test. The data was processed using the program (SPSS version 27) the results of this study indicate that information technology has a positive and significant effect on MSME performance, information systems have a positive and significant effect on MSME performance, and simultaneously information technology and accounting Information Systems have a positive and significant effect on MSME Performance in Medan Johor District.
PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2022-2024 Priamita, Roza; Sirait, Devi Ayu Putri; Sebayang, Minda Muliana Br; Sagala, Indah Cahya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/rwmd1g23

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Green Accounting, Intellectual Capital dan Firm Size Terhadap Kinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2022-2024. Penelitian ini menggunakan kategori penelitian kuantitatif, Populasi dan Sampel Populasi merupakan keseluruhan elemen dalam penelitian meliputi objek dan subjek dengan ciri-ciri serta karakteristik tertentu. Populasi dalam penelitian ini adalah perusahaan yang tercatat di Bursa Efek Indonesia yang terdaftar pada Bursa Efek Indonesia (BEI) Tahun 2022-2024 yang berjumlah 16 perusahaan. Kesimpulan dalam penelitian ini adalah Green Accounting berpengaruh negative dan tidak signifikan terhadap kinerja keuangan sedangkan intellectual capital tidak berpengaruh signifikan terhadap kinerja keuangan. Pada pengujian firm size terdapat pengujian firm size berpengaruh positif dan signifikan terhadap kinerja keuangan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2022-2024.
Co-Authors Aditya Amanda Pane Anissa, mutiara Devi Ayu Putri Dewi, Sucitra Dolok Saribu, Alfriado Leonard Noprian Fauziah Rahman Febianne Eldrian, Febianne Habibie, Muhammad Hasbiana Dalimunthe Hasni, Dita Hasugian, Diana Syahfitri S. Kaur, Soniya Keterina, Lolo Violenta Kharunnisah Lubis Mauludiah, Shabrina Priamita, Roza Purba, Sasmalita Laurensia Risfadillah Risfadillah Ruliani, Asyiah Nabila Sebayang, Minda Muliana Br Sihombing, Irananda Silitonga, Millenio Gunawan Sirait, Devi Ayu Putri Situmorang, Tiolensa Kristina Sucitra Dewi Thezar Fiqih Hidayat Hasibuan Yani Rugun Simanullang