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Analisis Pengaruh Faktor Fundamental Terhadap Harga Saham Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Talia Talia; Nina Purnasari; Alisya Wina Chayadi; Roli Arif Sianturi; Ulfa Nurhayani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (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.v4i6.3364

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Tujuan penelitian ini adalah untuk mengetahui Analisis Pengaruh Faktor Fundamental Terhadap Harga Saham Perusahaan Consumer Goods Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022. Penelitian ini dilakukan pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia melalui website www.idx.co.id. Waktu penelitian dari bulan April 2022 sampai dengan Januari 2023. Pendekatan ini menggunakan pendekatan kuantitatif, pendekatan kuantitatif adalah metode berbasis positivisme yang digunakan untuk mempelajari populasi dan sampel tertentu. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan consumers good yang terdaftar di Bursa Efek Indonesia sejak tahun 2018 sampai dengan tahun 2022. Jumlah populasi dalam penelitian ini adalah berjumlah 50 perusahaan. Pemilihan sampel menggunakan purposive sampling dan didapatkan sebanyak 100 sampel penelitian Hasil penelitian ini menunjukkan bahwa Terdapat pengaruh yang signifikan secara parsial antara Return on Asset terhadap Harga Saham. Terdapat pengaruh yang signifikan secara parsial antara Return on Equity terhadap Harga Saham. Tidak terdapat pengaruh yang signifikan secara parsial antara Earning Per Share terhadap Harga Saham. Tidak terdapat pengaruh yang signifikan secara parsial antara Leverage terhadap Harga Saham. Tidak terdapat pengaruh yang signifikan secara parsial antara Debt to Equity Ratio terhadap Harga Saham. Tidak terdapat pengaruh yang signifikan secara parsial antara Size terhadap Harga Saham. Perbandingan antara Fhitung dengan Ftabel dapat membuktikan bahwa secara serempak Return on Asset, Return on Equity, Earning Per Share, Debt to Equity Ratio dan Size berpengaruh signifikan terhadap Harga Saham.
Fintech Acceptance Among MSMEs: A Post-Covid 19 Response Ulfa Nurhayani; Faisal Rahman Dongoran; Dedy Husrizal Syah; Gaffar Hafiz Sagala
Jurnal Akuntansi dan Keuangan Vol. 26 No. 1 (2024): MAY 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.1.56-66

Abstract

The primary objective of this research is to assess the determinants influencing the adoption of Fintech among MSMEs in Medan City, focusing on MSMEs following the post-pandemic period. This study used an online survey among 156 MSMEs in Medan City. This research uses the Structural Equation Modeling - Partial Least Square (SEM-PLS) approach to analyze the conceptual model, utilizing the SmartPLS version 3 analysis tool. The study's results found that perceived ease of use and subjective norms influence the perceived usefulness of Medan City MSME actors in using Fintech. Overall, the results of this study indicate that perceived ease of use, perceived usefulness, subjective norms, and feeling of safety have a positive and significant effect on the usage of Fintech among MSME actors in Medan City. The results of this study also provide practical implications for using Fintech for MSMEs in Medan City in the new normal era (after the COVID-19 pandemic).
ANALISIS STUDENT COURSE ENGANGEMENT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA: STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS NEGERI MEDAN Weny Nurwendari; Sondang Aida Silalahi; Kornelius Harefa; Ulfa Nurhayani
Jurnal Teknologi Pendidikan (JTP) Vol 17, No 1 (2024): April - Jurnal Teknologi Pendidikan
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jtp.v17i1.57398

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Abstract: Abstract: As students, they have the responsibility to study and fulfill all existing academic obligations. However, on the other hand, they are also expected to be actively involved in activities related to their lectures. In this study, the concept of student involvement in general in the context of lectures was used to facilitate the collection of main and supporting data. The purpose of this research is to evaluate the extent to which students are involved in the lecture process at the Faculty of Economics, State University of Medan. In addition, the purpose of this study also involves examining the relationship between student involvement in lectures and other variables, such as the Grade Point Average (GPA), gender, and the number of activities attended both on and off campus. This study was conducted using a survey method on students who actively participate in lecture activities, namely students who have filled out the KRS in the even semester. The collected data will be tested with structural equation modeling (SEM). The results of this study indicate that accounting education students have high student course engagement and the GPA variable has an influence on student course engagement with a t-statistic of 1,965, gender has an effect on student course engagement with a t-statistic of 15,166, outdoor and on-campus activities have an effect on student engagement course with a t-statistic of 10,958. Keywords: student course engagement, engagement. Abstrak: Sebagai mahasiswa, mereka memiliki tanggung jawab untuk belajar dan memenuhi semua kewajiban akademik yang ada. Namun, di sisi lain, mereka juga diharapkan untuk terlibat secara aktif dalam kegiatan yang terkait dengan perkuliahannya. Dalam penelitian ini, digunakan konsep keterlibatan mahasiswa secara umum dalam konteks perkuliahan untuk memudahkan pengumpulan data utama dan pendukung. Tujuan dari penelitian ini adalah untuk mengevaluasi sejauh mana atau seberapa besar mahasiswa terlibat dalam proses perkuliahan di Fakultas Ekonomi Universitas Negeri Medan. Selain itu, tujuan dari penelitian ini juga melibatkan pengujian hubungan antara keterlibatan mahasiswa dalam perkuliahan dengan variabel lainnya, seperti Indeks Prestasi Kumulatif (IPK), jenis kelamin, dan jumlah kegiatan yang diikuti baik di dalam dan di luar kampus. Studi ini dilakukan dengan metode survei pada mahasiswa yang aktif megikuti kegiatan perkuliahan yaitu mahasiswa yang sudah mengisi KRS pada semester genap. Data yang terkumpul akan di uji dengan structural equational modeling (SEM). Hasil dari penelitian ini menunjukkan bahwa mahasiswa pendidikan akuntansi memiliki student course engagement yang tinggi serta varibel IPK memiliki pengaruh terhadap student course engagement dengan t-statistik 1.965, Jenis kelamiin berpengaruh terhadap student course engagement dengan t-statistik 15.166, kegiatan luar dan dalam kampus berpengaruh terhadap student course engagement dengan t-statistik 10.958. Kata Kunci: student course engagement, keterlibatan, mahasiswa.
PENGARUH DISTORSI KOGNITIF DAN ADVERSITY QUOTIENT TERHADAP KEMAMPUAN PEMECAHAN MASALAH PEMBELAJARAN AKUNTANSI (STUDI PADA PEMBELAJARAN BERBASIS OPEN EDUCATION RESOURCES) Haryani Pratiwi Sitompul; Ulfa Nurhayani; Miftah El Fikri; Rini Herliani
Jurnal Teknologi Pendidikan (JTP) Vol 17, No 1 (2024): April - Jurnal Teknologi Pendidikan
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jtp.v17i1.57395

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Abstract: Open Education Resources (OER) is one manifestation of the development of learning media in the modern era, open learning resources aimed at improving the quality of education and facilitating the learning process. OER-based accounting learning is expected to enable students to independently solve accounting course problems. The method used in this research is correlational with a quantitative approach. Subject sampling is done using the proportionate random sampling technique. The instruments used are questionnaires and test questions. Questionnaires are used to measure cognitive distortions and adversity quotient. Prerequisite testing of data analysis includes normality and linearity tests. Meanwhile, hypothesis testing involves testing the significance of correlation coefficient with t-test and F-test. The results of this research indicate that there is a negative and significant influence between cognitive distortion and problem-solving abilities in accounting learning based on open education resources, but there is a positive and non-significant influence between adversity quotient and problem-solving abilities in accounting learning based on open education resources.  Keywords:. cognitive distortion, adversity quotient  and accounting problem-solving  Abstrak: Open Education Resources (OER) adalah salah satu wujud dari perkembangan media pembelajaran di era modern, sumber pembelajaran terbuka bertujuan meningkatkan mutu pendidikan dan memudahkan proses pembelajaran. Pembelajaran akuntansi berbasis OER diharapkan membuat mahasiswa belajar memecahkan permasalahan matakuliah akuntansi secara mandiri. Metode yang digunakan pada penelitian ini yaitu metode korelasional dengan pendekatan kuantitatif. Pengambilan subjek menggunakan teknik proportionate random sampling. Instrumen yang digunakan adalah angket dan soal tes. Angket digunakan untuk mengukur distorsi kognitif, adversity quotient. Pengujian prasyarat analisis data yang digunakan uji normalitas dan uji linearitas. Sedangkan pengujian hipotesis yang digunakan uji signifikansi koefisien korelasi  dengan uji t dan uji F. Hasil penelitian ini menunjukkan bahwa Terdapat pengaruh negatif dan signifikan antara distorsi kognitif  terhadap kemampuan pemecahan masalah pembelajaran akuntansi berbasis open education resources tetapi  pengaruh positif dan tidak signifikan antara adversity quotient  terhadap kemampuan pemecahan masalah pembelajaran akuntansi berbasis open education resources. Kata Kunci: distorsi kognitif, adversity quotient, pemecahan masalah akuntansi. 
IMPLEMENTASI MODEL PEMBELAJARAN QUANTUM LEARNING UNTUK MENINGKATKAN KEAKTIFAN DAN HASIL BELAJAR AKUNTANSI Sitepu, Marrysabell Natalita; Zainal, Andri; Nurhayani, Ulfa; Thohiri, Roza; Silalahi, Sondang Aida
Jurnal Pendidikan Akuntansi Indonesia Vol 21, No 2 (2023): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v21i2.62293

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Masalah yang dihadapi pada penelitian ini yaitu rendahnya tingkat keaktifan serta hasil belajar peserta didik pada mata pelajaran akuntansi. Penelitian ini adalah penelitian tindakan kelas yang menyertakan 35 peserta didik dari kelas XI AKL 1. Obyek penelitian ini yaitu penerapan model pembelajaran Quantum Learning. Penelitian ini dilaksanakan dengan 2 siklus. Teknik pengumpulan data yang dimanfaatkan yaitu lembar pengamatan keaktifan belajar serta test hasil belajar. Teknik analisis data penelitian ini yakni analisis kuantitatif dan kualitatif. Hasil penelitian berdasarkan lembar pengamatan membuktikan bahwa di siklus I, 18 peserta didik yang termasuk pada kriteria aktif serta sangat aktif. Di siklus II, jumlah siswa yang masuk pada kategori aktif serta sangat aktif mengalami peningkatan menjadi 32 peserta didik, serta sudah mencapai indikator keberhasilan ≥78%. Melalui analisis data test hasil belajar, skor rata-rata pre-test yaitu 63,71%, dimana 14 peserta didik (40%) yang lulus. Skor rata-rata post-test siklus I yaitu 74%, dimana 23 peserta didik (65,71%) yang lulus. Selanjuntya, skor rata-rata post-test siklus II yaitu 91,43%, dimana 35 peserta didik (100%) yang lulus, mencapai indikator keberhasilan ≥90%. Mengacu pada analisis ini, bisa ditarik kesimpulan bahwasanya penerapan Model Quantum Learning mampu meningkatkan tingkat keaktifan serta hasil belajar peserta didik pada kelas XI AKL SMK Negeri 1 Medan.Kata kunci: Keaktifan Belajar, Hasil Belajar Akuntansi, Quantum Learning
ANALISIS STUDENT COURSE ENGANGEMENT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA: STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS NEGERI MEDAN nurwendari, weny; Silalahi, Sondang Aida; Harefa, Kornelius; Nurhayani, Ulfa
Jurnal Pendidikan Akuntansi Indonesia Vol. 22 No. 1 (2024): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v22i1.67786

Abstract

Sebagai mahasiswa, mereka memiliki tanggung jawab untuk belajar dan memenuhi semua kewajiban akademik yang ada. Namun, di sisi lain, mereka juga diharapkan untuk terlibat secara aktif dalam kegiatan yang terkait dengan perkuliahannya. Dalam penelitian ini, digunakan konsep keterlibatan mahasiswa secara umum dalam konteks perkuliahan untuk memudahkan pengumpulan data utama dan pendukung. Tujuan dari penelitian ini adalah untuk mengevaluasi sejauh mana atau seberapa besar mahasiswa terlibat dalam proses perkuliahan di Fakultas Ekonomi Universitas Negeri Medan. Selain itu, tujuan dari penelitian ini juga melibatkan pengujian hubungan antara keterlibatan mahasiswa dalam perkuliahan dengan variabel lainnya, seperti Indeks Prestasi Kumulatif (IPK), jenis kelamin, dan jumlah kegiatan yang diikuti baik di dalam dan di luar kampus. Studi ini dilakukan dengan metode survei pada mahasiswa yang aktif megikuti kegiatan perkuliahan yaitu mahasiswa yang sudah mengisi KRS pada semester genap. Data yang terkumpul akan di uji dengan structural equational modeling (SEM). Hasil dari penelitian ini menunjukkan bahwa mahasiswa pendidikan akuntansi memiliki student course engagement yang tinggi serta varibel IPK memiliki pengaruh terhadap student course engagement dengan t-statistik 1.965, Jenis kelamiin berpengaruh terhadap student course engagement dengan t-statistik 15.166, kegiatan luar dan dalam kampus berpengaruh terhadap student course engagement dengan t-statistik 10.958.
Pengaruh efikasi diri dan motivasi belajar terhadap kemandirian belajar siswa akuntansi kelas X SMK Negeri 1 Medan Miranda, Tengku; Zainal, Andri; Darma, Jufri; Silalahi, Sondang Aida; Nurhayani, Ulfa
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 3 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n3.p385-393

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This study aims to examine the effect of self-efficacy and learning motivation on learning independence in basic accounting equation material. The population was 140 students of class X AKL State Vocational High School 1 Medan. The sampling technique used Simple Random Sampling which amounted to 104 students. Data collection techniques using questionnaires. The data analysis method uses PLS Algorithm and bootstrapping test with Smart PLS 4.1.0.1. Based on the results of the study, it can be concluded that self-efficacy and learning motivation have a positive effect on learning independence. Suggestions that can be given from this research are a reference for schools and educators regarding the importance of self-efficacy and learning motivation in influencing student learning independence.
OPTIMIZING THE CEATIVE BUSINESS INDUSTRY OF WOOD-WASTE CRAFT PRODUCTS Nurhayani, Ulfa; Zainal, Andri
Journal of Community Research and Service Vol 3, No 2: July 2019
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v3i2.15952

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The implementation of activities focused on updating production and e-commerce management on “Borna” aims at resolving some of the challenges and obstacles experienced by Borna. One of them is in the production stage, where wood cutting still uses a jigsaw, making production processes longer and limiting e-commerce that still relies on social media platforms, making marketing networks and sales levels still low. The assistance program to facilitate the resolution of the problem in question was carried out at the end of August 2019, in Binjai. In addition, on the same occasion, appropriate technology assistance was also carried out by handing over a saw machine for efficiency and effectiveness in the process of cutting round, hexagonal and trapezium wood plates. As a complement in updating partner competencies, the implementation team also provides training and assistance in developing the website as one of the main e-commerce platforms to increase partner marketing and revenue. The use of e-commerce websites in expanding market share slowly but surely has made Borna products become more exposed and known and can compete with products originating from Java Island which currently dominate national and international market share. Keywords: Craft Products; Souvenir Wood Waste; Borna; Binjai.
AN INTRODUCTORY OF PRODUCT INNOVATION AND MARKETING STRATEGY INTO SHELL WASTE-BASED SOUVENIR CRAFTS INDUSTRY IN THE CITY OF TANJUNG BALAI Nurhayani, Ulfa; Azis, Adek Cerah Kurnia; Nasution, Akmal Huda; Herliani, Rini; Purba, Erni Luxy
Journal of Community Research and Service Vol 2, No 2: July 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v2i2.13154

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AbstractThe condition of the many shellfish wastes in Tanjung Balai City in North Sumatra Province makes a concern to the "Karya Working Group" as a part of Prosperous Family Income Improvement Business Group (an initiative from Indonesia’s National Family Planning board to improve family welfares; abbreviated as UPPKS) led by Mrs. Khalijah. The productivity of the Karya working group can be optimized considering that there are quite a lot of orders that have not been able to be fulfilled by them. Some of the obstacles in the management of this seashell handicraft business include the manual rinsing of seashells resulting in a long waiting time for further processing of production with the use of the same workforce; order-based marketing and relatively limited product innovation. In some aspects, similar shell craft products produced by competitors, especially in Java, have relatively better quality considering the products in question have been produced to scale exports to foreign countries. This mentoring activity in the management of product business managed by UPPKS Karya consisted of the use of technology for clamshell cleaning, assistance in utilizing e-marketing through social media and a more varied range of products that have contributed to increased effectiveness and efficiency in the production and marketing of handicraft products from clamshell waste produced by the Work UPPKS. In the future, UPPKS Karya's technological literacy is expected to continue to be able to increase its creativity through the exploration of product designs inspired by cyberspace for improving the competitiveness of products produced.Keywords: Shell Waste, Souvenir Crafts, E-Marketing, Tanjung Balai.
The Effect of Profitability, Leverage and Dividend Payout Ratio on Profit Smoothing in Manufacturing Companies Listed on the IDX for the 2018 – 2020 Period Weny Nurwendari; Rini Herliani; Ulfa Nurhayani
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.394 KB) | DOI: 10.61730/ojma.v1i2.36

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Income smoothing is an action that is deliberately carried out by management to regulate the profits presented in the financial statements in accordance with the normal level of profit desired by the company's management. The purpose of this study was to determine the effect of Profitability, Leverage and Dividend Payout Ratio on Income Smoothing in Manufacturing Companies Listed in Indonesia Stock Exchange for year 2018-2020. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020 as many as 193 companies. Based on the results of this study indicate that profitability partially has a significant negative effect on income smoothing, it can be proven that the significant value is 0.001 <0.05. Leverage partially has no effect on income smoothing, it can be proven that the significant value is 0.113 > 0.05. Dividend payout ratio partially has a significant negative effect on income smoothing, it can be proven that the significant value is 0.009 <0.05. Profitability, leverage and dividend payout ratio simultaneously affect income smoothing. It can be proven that the calculated F value is 5.181 and the f table value is 2.83, where the calculated f value is greater than the f table value, namely 5.181 > 2.83 with a significance value of 0.004 <0.05.