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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Ipteks Terapan : research of applied science and education Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis

Malau, Yois Nelsari

Fakultas Ekonomi Universitas Prima Indonesia, Sumatera Utara, Indonesia

Author-ID : 1501813

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PENGARUH PERTUMBUHAN EKONOMI, PAD, DAU DAN DBH TERHADAP BELANJA DAERAH PROVINSI ACEH 2013-2017 Yois Nelsari Malau; Weni Listayani Lase; Vera Clodia Br Sagala; Dedek Lestari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.08.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The study aims to examine the effect of economic growth, local revenue, general allocation fund, and revenue sharing fund on regional expenditure in Aceh province of 2013-2017. Population and sample amounted to 23 districts/cities from 2013-2017, using saturated sampling techniques. Gained the coefficient of determination analysis was 0.864, meaning that the variable in regional expenditure were able to explain by variable economic growth, regional indigenous revenue, general allocation fund, and revenue share fund up to 86.4% and other free variables of 13,6%. The results of partial that economic growth, local revenue, and general allocation fund affect and significance, while revenue sharing fund is no affect on the regional expenditure. And simultaneously economic growth, local revenue, general allocation fund, and revenue sharing have an impact on the regional expenditure.

Pengaruh Leverage, Working Capital Turnover, Kebijakan Dividen, Dan Price Earning Ratio Terhadap Nilai Perusahaan Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Hardi Citra; Lola Felicia; Yvonne Janlie; Rosniar Rosniar; Yois Nelsari Malau
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Tujuan dari penelitian ini adalah untuk membuktikan dan menganalisis pengaruh leverage, working capital turnover, kebijakan dividen, dan price earning ratio terhadap nilai perusahaan pada perusahaan barang konsumsi industri yang terdaftar di Bursa Efek Indonesia tahun 2014 â€“ 2018. Populasi dalam penelitian ini adalah 49 perusahaan barang konsumsi industri yang terdaftar di Bursa Efek Indonesia tahun 2014â€“ 2018. Dengan menggunakan teknik purposive sampling, didapat 18 perusahaan dengan dikalikan selama 5 tahun sehingga didapatkan 90 sampel penelitian. Hasil penelitian secara simultan dengan uji F menunjukkan bahwa variabel leverage, working capital turnover, kebijakan dividen dan price earning ratio secara bersama â€“ sama berpengaruh terhadap nilai perusahaan. Hasil pembahasan dengan uji T menunjukkan bahwa variabel leverage, working capital turnove secara parsial tidak berpengaruh dan signifikan terhadap nilai perusahaan, sedangkan kebijakan dividen, dan price earning ratio berpengaruh secara parsial terhadap nilai perusahaan.

Pengaruh CR, NPM, DAR, dan ITO terhadap Return Saham pada Perusahaan Barang Konsumsi yang Terdaftar di BEI Karla Karla; Roisantri Marpaung; Ona Lastri Saragih; Novaria Br Tobing; Yois Nelsari Malau
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.275

The purpose of the researchers conducted research to examine how the influence between the current ratio, net profit margin, debt to asset ratio and inventory turnover on stock returns. The population of 50 companies and 92 samples multiplied by four years, using documentation data and purposive sampling techniques with the results of the 2015-2018 IDX financial statements. Hypothesis testing of data is tested using classical assumptions. The coefficient of determination is obtained Adjusted R2 0.081, where the variation of stock return variables described by CR, NPM, DAR, and ITO is 8.1% and other independent variables are 91.9%. The results of the study said that partially CR, DAR, and ITO had no effect but NPM had an effect on stock returns. CR, NPM, DAR, and ITO as a whole have no effect on stock returns.

Pengaruh Penggunaan Laba, Arus Kas, Likuiditas Dan Leverage Untuk Memprediksi Kondisi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2019 Yois Nelsari Malau; Rodasnita Purba; Jessica Maranatha Br Saragih; Dewi Sartika Br Sinambela
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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/costing.v5i2.3370

The purpose of this study is to determine the effect of Profit, Cash Flow, Liquidity, Leverage on financial distress. The sample is 48 companies, multiplied by 3 years so that the number of observations is 144, the data is taken with documentation and purpose sampling techniques with the results of the 2017-2019 BEI financial statements. And simultaneously it was concluded that Profit, Cash Flow, Liquidity, Leverage had a significant effect on financial distress conditions in manufacturing companies listed on the IDX for the period 2017-2019. Keywords: Profit, Cash Flow, Liquidity, Leverage, and Financial Distres.

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Medan Yois Nelsari Malau; Theresia Lumban Gaol; Ehtri Novelia Giawa; Chesya Juwita
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.414

Tax is one of the payments to the State which is paid by a person or entity. Therefore, consistency with paying taxes is very important to build state revenue. This test aims to determine the effect of taxpayer awareness, knowledge of taxes, tax sanctions and tax services on taxpayer compliance with motorized vehicles in the city of Medan. The population that we use for this study are taxpayers who are registered with the Samsat of Medan City. The sample in this study was 100 respondents with an examination strategy using the accidental sampling method. The information used in this study is important information from the appropriate survey results and interviews with interviews. The test strategy uses Validity and Reliability testing, Classical Assumption Test and Hypothesis Determination Coefficient. The results of this investigation trace that taxpayer awareness factors, tax knowledge, tax sanctions and tax service services have an influence on compliance with motorized vehicle registration in the city of Medan. The results of this examination, it is natural that the Medan City Samsat office can further develop its performance so that it can improve the consistency of citizens to pay their taxes.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGALOKASIAN BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI SUMATERA UTARA Yois Nelsari Malau; Delyanti Azzumarito Pulungan
EKONOMI KEUANGAN DAN BISNIS Vol 4, No 2 (2019): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Perubahan UU Nomor 22 Tahun 1999 menjadi UU Nomor 32 Tahun 2004 adalah salah satu kebijakan yang diambil pemerintah pusat dimana pemerintah daerah diberi kewenangan yang luas untuk mengurus rumah tangganya sendiri dengan sedikit bantuan dari pemerintah pusat. Selain itu pemerintah daerah juga mempunyai hak dan kewenangan yang luas untuk menggunakan sumber-sumber keuangan yang dimilikinya sesuai dengan kebutuhan dan aspirasi masyarakat yang berkembang di daerah tersebut. Salah satu komponen terpenting yang terdapat di dalam APBD yaitu belanja modal. Belanja modal sangat penting dalam keterkaitan keberlangsungan kegiatan pemerintah. Melalui belanja modal diharapkan anggaran yang telah disusun pada APBD dapat terealisasikan dengan baik dan benar dengan cara meningkatkan pelayanan kepada publik yang digunakan dalam rangka memperoleh dan menambah aset tetap dan aset lainya yang memberi manfaat lebih dari satu periode akuntansi serta melebihi batasan minimal kapitalisasi aset tetap atau aset lainya yang ditetapkan oleh pemerintah dimana aset tersebut dipergunakan untuk operasional kegiatan sehari-hari suatu satuan kerja dan bukan untuk dijual. Penelitian ini bertujuan untuk menguji dan membuktikan secara empirik pengaruh pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum, dana alokasi khusus untuk kabupaten belanja modal daerah/kota di provinsi Sumatera Utara. Populasi dalam penelitian ini adalah realisasi dari laporan anggaran dari 33 kabupaten/kota di Sumatera Utara periode 2013-2017.

Analisis Faktor-Faktor Yang Mempengaruhi Pengalokasian Belanja Modal Pada Pemerintah Kabupaten Dan Kota Di Sumatera Barat Periode 2017-2019 Yois Nelsari Malau; Ade Rina Hutahaean; Lucia Fransiska Tampubolon
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.4187

This study is aimed at analyzing the influence of PAD, DAU, DAK and DBH on Capital Expenditures in West Sumatra. The total population and sample are 19 districts/cities with a research period of 3 (three) years, namely 2017 to 2019 and using a saturated sampling technique as a sampling method. Testing the data hypothesis using the classical assumption test and the coefficient of determination obtained by Adjusted R Square of 0.612 means that what PAD, DAU, DAK and DBH can explain to regional expenditures is 61.2%, and other factors not examined in the study this is 38.8%. The results of the discussion partially prove that PAD, DAU and DBH do not affect capital expenditures. However, DAK influences capital expenditures. Simultaneously PAD, DAU, DAK and DBH influence capital expenditure. Keywords : Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, and Capital Expenditure

ANALYSIS OF FACTORS AFFECTING DECISION OF FIXED ASSETS INVESTMENT IN BASIC AND CHEMICAL MANUFACTURING COMPANIES Phiter Louis Gunawan; Christine Gunawan; Yois Nelsari Malau
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 3 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

The purpose of this study is to examine and analyze the factors that influence fixed asset investment decisions in basic and chemical manufacturing companies on the Indonesia Stock Exchange (IDX) for the 2017-2019 period, where the independent variables used are current ratio, operational cash flow, return on assets and age of the company and investment decisions on fixed assets as the dependent variable. This study used purposive sampling to obtain 22 sample companies from 74 population companies listed on the IDX for the period 2017-2019 (3 years). Simultaneous research results with the F test show that the current ratio, operating cash flow, return on assets, and company age together have a positive effect on fixed-asset investment decisions. The results of the research partially with the T-test showed that the current ratio and operating cash flow variables partially had no significant effect on fixed-asset investment decisions, while return on assets and company age had a partial and significant effect on fixed-asset investment decisions with the coefficient determination of 21.10%. Keywords: Company Age, Current Ratio, Fixed Asset Investment Decisions, Operational Cash Flow, Return On Assets

ORGANIZATIONAL CULTURE, LEADERSHIP STYLE, WORK MOTIVATION, AND COMPENSATION ON PERFORMANCE OF FINANCE EMPLOYEES Yois Nelsari Malau; Ira Mayang Sari br Surbakti; Asniat Tranita Hulu; Widia Permata Sari Zendrato
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 1 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

This study aims to analyze and determine the influence of culture, organization, work motivation, leadership style, and compensation on the performance of employees in the finance department in the Medan City Government. This study uses a method with a quantitative approach, namely by using primary data derived from questionnaires through Likert scale measurements. In this study, the population in question is the whole of the State Civil Apparatus in the finance department of the Medan City Government with a total population of 231 people. The sampling in this study used a purposive sampling technique which resulted in 68 people as respondents. The data analysis method in this study is multiple linear regression whose calculations are assisted by the IM SPSS version 26 software. The results of this study indicate that: (1) there is a significant influence on organizational culture, work motivation, leadership style, and compensation for the performance of employees in the department. viewed as a stimulant, (2) there is a good influence of organizational culture, work motivation, leadership style, and the provision of compensation to the performance of employees in the finance department which is seen partially.

ANALYSIS OF FACTORS AFFECTING PROFIT MANAGEMENT IN PROPERTY COMPANIES Desi Renofa Simanjuntak; Yois Nelsari Malau; Yuni Kencana Wari
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 1 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

This study aims to determine the effect of Financei Leverage, Return on Assets, Net Profit Margin, Company Size on Management in Property Companies listed on Bursa Efek Indonesia 2017-2019. The data used is sourced from annual data via the www.idx.co.id website, which has been selected based on predetermined criteria. The population used in this company is all property companies, totaling 15 companies, using a purposive sample of 45 samples. This research is expected to become a science that can help further researchers and can also help students or the general public who need information from this research. From this research, it can be seen that Finance Leverage and partially old management have no influence on Return.On in Property Companies, while Net Profit Margin and Company Size partially affect Profit Management in Property Companies

Co-Authors Ade Rina Hutahaean Adelia Br Ginting Alviona Paskah Riani Br Sitepu Andreas Randy Wangary Angel Elizabeth Siregar Angeline Theris Asniat Tranita Hulu Bernike Etimanta Br Munthe Chesya Juwita Christine Gunawan Dedek Lestari Desi Renofa Simanjuntak Dewi Sartika Br Sinambela Ehtri Novelia Giawa Emy Sartika Ginting Fela Zori Hardi Citra Iis Dahlia Silitonga Ira Mayang Sari br Surbakti Jane Angelishan Salim Jessica Maranatha Br Saragih Karla Karla Kelly Halim Lola Felicia Lucia Fransiska Tampubolon Natasya Nainggolan Niarita Bukit Nisa Hasugian Novaria Br Tobing Nurul Aulia Ona Lastri Saragih Phiter Louis Gunawan Pulungan, Delyanti Azzumarito Ribka Sujana Riris Jesica Silaban Rodasnita Purba Roisantri Marpaung Rosniar Rosniar Tevin Tevin Theresia Lumban Gaol Trito, Belthasar Siahaan Vera Clodia Br Sagala Weni Listayani Lase Wenny Anggeresia Ginting Widia Permata Sari Zendrato Yuni Kencana Wari Yvonne Janlie

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