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Analisis Kinerja Keuangan Pada Perusahaan Perkebunan Di Indonesia Yang Terdaftar Di Bursa Efek Indonesia Menggunakan Du Pont System Periode 2021-2023 Siregar, Raihan Akbar; Rambe, Bhakti Helvi; Prayoga, Yudi
YUME : Journal of Management Vol 8, No 1.1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.1.8536

Abstract

Penulis memilih industri perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia sebagai objek penelitian ini karena industri ini memegang peranan penting sebagai penyumbang devisa negara terbesar dan penggerak ekonomi Indonesia.Guna menilai kinerja keuangan dengan menerapkan metode Analisis Du Pont System. Penelitin ini bertujuan untuk menilai kinerja keuangan tercatat selama periode 2021-2023 menggunakan metode du pont system yang memungkinkan pemahaman yang lebih baik terhadap laporan keuangan. Metode yang digunakan pada penelitian ini adalah pendekatan deskriptif kuantitatif. Varibel penelitian yang dianalisis dalmam du pont system mencakup NPM, TATO, ROI Du  Pont, Equity Multiplier dan ROE Du Pont. Teknik pengumpulan data dilakukan melalui metode dokumentasi. Pemilihan sampel dilakukan dengan purposive sampling, sedangkan sampel berjumlah lima perusahaan. Porolehan analisis kinerja keuangan perusahaan-perusahaan perkebunan kelapa sawit yang terdaftar di BEI untuk periode 2021-2023 menunjukkan bahwa nilai NPM, TATO, ROI, EM, dan ROE berada di bawah standar industri.
Analisis Rasio Likuiditas, Rasio Solvabilitas Dan Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Multi Bintang Indonesia Tbk Yang Terdaftar Di Bei Periode 2020-2023 Ritonga, Ricky Hamdani; Siregar, Marlina; Rambe, Bhakti Helvi
YUME : Journal of Management Vol 8, No 1 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.8483

Abstract

Penelitian ini bertujuan menganalisis kinerja keuangan Multi Bintang Indonesia Tbk tahun 2020 sampai dengan 2023 menggunakan rasio likuiditas, rasio solvabilitas dan rasio profitabilitas. Sumber data penelitian adalah laporan keuangan berupa laba rugi dan neraca yang diakses melalui www.idx.co.id. Penelitian ini bersifat deskriptif kuantitatif. Analisis rasio likuiditas menggunakan current ratio, quick ratio, dan cash ratio. Untuk menilai solvabilitas, digunakan debt to equity ratio dan debt to asset ratio. Sedangkan untuk menilai profitabilitas, digunakan dua rasio, net profit margin dan return on equity. Hasil penelitian menunjukkan kinerja keuangan berada dalam posisi kurang baik pada tingkat likuiditas ditinjau dari rata-rata current ratio, quick ratio, dan cash ratio semuanya berada di bawah standar industri. Debt to equity ratio dan debt to asset ratio berada di atas standar industri yang menggambarkan kinerja keuangan dalam posisi kurang baik pada solvabilitias. Berdasarkan analisis return on equity dan net profit margin, kinerja keuangan berada dalam posisi yang baik dikarenakan rata-rata rasio lebih tinggi dari standar industri. Kata Kunci: Kinerja Keuangan, Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas
PENGGUNAAN INFORMASI AKUNTANSI PADA INDUSTRI USAHA KECIL DAN MENENGAH PADA MASA PANDEMI COVID - 19 Siregar, Mardiana; Sari, Emi Ratna; Rambe, Bhakti Helvi; Prayoga, Yudi
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 8, No 1 (2021): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v8i1.2059

Abstract

The results of this study are to analyze the factors that influence the use of accounting information in the Small and Medium Enterprises Industry in labuhanbatu done by processing statistical data in the form of descriptive statistical processing, normality testing, multiple linear regression. Simultaneous test (F test), partial test (T test) and determination coefficient test with data as many as 33 small and medium business industry players, the data obtained from the R Square Test Result is 0.515 means the independent variable is x1 Leadership Period x2 Education Level, x3 Accounting training simultaneously affects the use of accounting information by 51.5% and the remaining 48.5% is influenced by other factors. Partially, the lead period has a significant effect on the use of accounting information. withthe value of Sig. Leadership Period 0.009 <0.05 has a significant and significant effect on the Use of Accounting Information, so the hypothesis is accepted. Level of educationhas a positive and significant impact on the Use of Accounting Information. As per data onthe value of Sig. Education level 0.008 <0.05 has a significant effect on the use of accounting information. Hence the hypothesisThe variable level of education has a positive effect on the use of accounting information in the Small and Medium Enterprises Industry. Accounting training has a positive and significant effect on the use of accounting information.the value of Sig. Accounting training 0.008 <0.05 has a significant effect on the use of accounting information in the small and medium enterprises industry. Hence the hypothesisAccounting training variables have a positive effect on the use of accounting information in the Small and Medium Enterprises Industry. Simultaneously significant. Where the probability value (Sig.) Is 0.008 <0.05, then the influence of the free variable consists of the Leadership Period variable x1, the Education Level variable x2, the Accounting Training Variable x3 on the dependent variable, the use of accounting information Y in the Small and Medium Business Industry
The Effect of Business Location on Sales Result in the Traditional Market Hanum, Fauziah; Ritonga, Zuriani; Rambe, Bhakti Helvi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.1515

Abstract

Accuracy in choosing a location is one of the factors that determine the success of a business. Entrepreneurs always have a location close to customers in order to provide primary service to customers so that relationships can be maintained properly. The right business location is expected to meet consumer expectations in order to obtain profit, but if there is an error in choosing a business location automatically the maximum profit will not be obtained by the entrepreneur. The purpose of this research was to determine the effect of choosing a business location on sales. The selection of sales locations is very influential on the sales results of traders. Place/location of business is one element of the marketing mix which is very important for the continuity of a business. This type of research includes field research, namely the new market clothing store and the old market in the Rantauprapat. This research is descriptive, because this study seeks to collect existing facts. This research focuses on efforts to reveal a problem and the situation as it is, which is examined is the technique of interviewing and documentation. While the data analysis was carried out using the data obtained in the form of descriptions, then the data were analyzed using inductive thinking. The results of the research indicate that there is a very strong relationship between the place of business and the profit. The place of business has a positive effect on the profits obtained by the trader.
The Effect of Training on Employee Performance by Mediating Organizational Commitment and Motivation at the Labuhanbatu Youth and Sports Culture and Tourism Service Siagian, Mahroni Permata Indah; Siregar, Zulkifli Musanip; Rambe, Bhakti Helvi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 1 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i1.2199

Abstract

The study aims to analyze the effect of training on employee performance with organizational commitment and motivation as mediating variables. This research was conducted at the Labuhanbatu Youth and Sports Culture and Tourism Office. This study uses a quantitative method with path analysis (Path Analysis). This study uses an analytical tool in the form of IBM SPSS 25 Software to facilitate the analysis process. On the results of the t-test on training (X) on organizational commitment (Z1) it has a tcount (3.84) > ttable (1.66) which means Ha is accepted and Ho is rejected, with a significance value smaller than the probability value or 0.000 <0 .05 it can be concluded that training (X) has a positive and significant influence on organizational commitment (Z1). The t-test on training (X) on motivation (Z2) has a tcount (4.18) > ttable (1.66) which means that Ha is accepted and Ho is rejected, with a significance value smaller than the probability value or 0.000 <0.05, so it can be concluded that training (X) has a positive and significant effect on motivation (Z2). The t-test on training (X) on employee performance (Y) has a tcount (5.54) > ttable (1.66) which means Ha is accepted and Ho is rejected, with a significance value smaller than the probability value or 0.000 <0.05 it can be concluded that training (X) has a positive and significant influence on employee performance (Y). The t-test on organizational commitment (Z1) to employee performance (Y) has a tcount (7.99) > ttable (1.66) which means that Ha is accepted and Ho is rejected, with a significance value smaller than the probability value or 0.000 <0. 05 it can be concluded that organizational commitment (Z1) has a positive and significant influence on employee performance (Y). The t-test on motivation (Z2) on employee performance (Y) has a tcount (11.20) > ttable (1.66) which means Ha is accepted and Ho is rejected, with a significance value smaller than the probability value or 0.000 <0.05 it can be concluded that motivation (Z2) has a positive and significant influence on employee performance (Y).
Factors Affecting Consumer Taste in Determining the Type of Drink Agades.id Labuhanbatu Nasution, Andre Agasi Pratama; Parlaungan, Ade; Rambe, Bhakti Helvi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3725

Abstract

The progress of a food and beverage product business can be noticed through its advertisements because by advertising its products, people will recognize it. Brand image also supports the success of a business, because a brand that is known to the wider community will influence consumer desires. Lastly is product design, where the form of packaging also influences consumer tastes from AGADES.ID, especially ZOZU products. Based on the results of the analysis and discussion that has been carried out, it can be concluded that the partial hypothesis testing shows that the advertising variable has a positive and significant effect on the consumer’s taste variable, the brand image variable has a positive and significant effect on the consumer's taste variable and the product design variable has a positive and significant effect on variable consumer tastes. This result means that the variable consumer taste can be influenced by advertising, brand image, and product design variables by 30.4%, while the remaining 69.6% is influenced by other factors not discussed in this study, such as discipline, motivation, and so forth.
The Influence of Marketing Mix, Atmosphere, and Purchase Interest on Purchasing Decisions at Warkop Gelas Batu 5 Ahmad Yani Rantauprapat Multi, Sri Indah; Syahputra, Rizki; Rambe, Bhakti Helvi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.4174

Abstract

This research aims to determine the influence of marketing mix, atmosphere, and buying interest on purchasing decisions at Warkop Kaca Batu 5 Ahmad Yani Rantauprapat as well as the relationship between the contribution of each factor that influences purchasing decisions at Warkop Kaca Batu 5 Ahmad Yani Rantauprapat. The method in this research is quantitative. In this research, the population is the customers or consumers at Warkop Gelas Batu 5 Ahmad Yani Rantauprapat. The data analysis method used is multiple linear regression analysis, and hypothesis testing (partial test, simultaneous test, and coefficient of determination). Based on the research results, it is known that the Marketing Mix variable influences purchasing decisions at Warkop Gelas Batu 5 Ahmad Yani Rantauprapat partially (by itself) based on the Sig value for the Marketing Mix variable being smaller than 0.05 and tcount being greater than ttable (1.985) while the Atmosphere and Buying Interest variables does not have a partial (alone) effect on purchasing decisions at Warkop Gelas Batu 5 Ahmad Yani Rantauprapat. Based on the F Test, it is known that Marketing Mix, Susana Cafee, and Purchase Interest simultaneously influence Purchase Decisions at Warkop Gelas Batu 5 Ahmad Yani Rantauprapat in terms of the Sig value. 0.000 < 0.05 and the calculated F value is 28.840 > from F table 2.31. Based on the Adjusted R-Square of 0.458, the contribution value of the Influence of Marketing Mix, Atmosphere, and Buying Interest on Purchasing Decisions at Warkop Gelas Batu 5 Ahmad Yani Rantauprapat is 45.8% and the remaining 54.2% is influenced by other factors outside of this research.
Forecasting IHSG Stock Prices Using an Attention-Based CNN-BiGRU Hybrid Deep Learning Munthe, Ibnu Rasyid; Rambe, Bhakti Helvi; Munthe, Shabrina Rasyid
Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Vol 10 No 1 (2026): February 2026
Publisher : Ikatan Ahli Informatika Indonesia (IAII)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29207/resti.v10i1.7064

Abstract

This study develops an IHSG stock price forecasting model using a hybrid CNN–BiGRU architecture enhanced by an attention mechanism. The key novelty lies in combining CNN-based local pattern extraction with BiGRU-based bidirectional temporal modeling, while attention selectively emphasizes the most informative time steps, improving representation quality for complex and noisy financial series. Historical IHSG data from public sources were preprocessed through feature engineering and normalization, followed by XGBoost-based feature selection to retain the most predictive variables. Model robustness was assessed in two settings: (i) the full dataset and (ii) a “cleaned” dataset excluding the extreme COVID-19 volatility period. The proposed model achieved strong accuracy, with MAE/RMSE of 0.0125/0.02 on the full dataset and 0.0167/0.03 on the cleaned dataset, while Pearson correlation remained close to 1 in both scenarios, indicating high alignment with actual IHSG movements. A 30-day ahead forecast produced a stable and realistic trend. Overall, the CNN–BiGRU with attention provides an effective and robust approach for capturing multi-scale temporal patterns in IHSG forecasting.
Rekayasa Fitur dan Gradient Boosting untuk Prediksi Harga Saham Pada Pasar Saham Indonesia Rambe, Bhakti Helvi; Munthe, Ibnu Rasyid; Hanum, Fauziah; Hutagaol, Anita Sri Rejeki
Journal of Computer Science and Information System(JCoInS) Vol 7, No 1: JCoInS | 2026
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jcoins.v7i1.8945

Abstract

This study aims to analyze the comparative performance of three machine learning models Neural Network, Random Forest, and XGBoost in predicting the stock price of Bank Rakyat Indonesia (BBRI.JK) based on feature engineering integration. The background of this study is based on the need to develop accurate and efficient predictive models to deal with stock market volatility. The Data used covers the period 2010-2025 with the application of technical indicators such as Moving Average (MA), Relative Strength Index (RSI), volatility, and price momentum as the main features. The research method uses a machine learning approach based on supervised learning with a five-fold cross validation process. Model evaluation was conducted using quantitative metrics including Mean Absolute Error (MAE), Mean Squared Error (MSE), Root Mean Squared Error (RMSE), coefficient of determination (R2), and Mean Absolute Percentage Error (MAPE). The results showed that XGBoost produced the Best Performance With R2 = 0.9451, MAE = 87.3129,and MSE = 10327.1187, followed by Random Forest (R2 = 0.9233) and Neural Network (R2 = 0.9120). The XGBoost Model proved to be the most stable and efficient in handling nonlinear data as well as extreme price fluctuations. The discussion confirms that the integration of engineering features improves the generalization capability of the model and lowers the prediction error rate significantly. Future research is recommended to include macroeconomic variables, sentiment data, and reinforcement learning approaches to broaden the scope and improve the model's adaptability to global financial market dynamics.
Sosialisasi dan Pendampingan Penggunaan Aplikasi Lamikro untuk Meningkatkan Kemampuan UMKM dalam Menyusun Laporan Keuangan Berbasis Sak EMKM di Desa Bandar Kumbul Kecamatan Bilah Barat : Pengabdian Siregar, Wanda; Ritonga, Mulkan; Rambe, Bhakti Helvi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5830

Abstract

Kegiatan pengabdian ini bertujuan memberikan pemahaman kepada pelaku UMKM di Desa Bandar Kumbul dalam menyusun laporan keuangan yang baik dan memanfaatkan aplikasi Lamikro sebagai aplikasi finansial teknologi dalam membantu pencatatan dan penyusunan laporan keuangan. Pada kegiatan pengabdian masyarakat kali ini, menggunakan metode Community Based Participation Research (CBPR), Kegiatan ini dilaksanakan di Desa Bandar Kumbul, Kabupaten Labuhanbatu dengan melibatkan pelaku UMKM sebagai peserta utama. Subjek terdiri dari 30 pelaku usaha yang telah menjalankan bisnis namun belum menerapkan pencatatan keuangan sesuai standar akuntansi. Teknik pelaksanaan kegiatan ini terdapat 4 tahapan yaitu Observasi, Perencanaan Program seperti Sosialisasi dan Pendampingan, Hasil Kegiatan dan Evaluasi. Hasil kegiatan ini menunjukkan adanya peningkatan pemahaman dan kemampuan pelaku UMKM dalam menyusun laporan keuangan. Melalui penggunaan aplikasi LAMIKRO, pencatatan keuangan yang sebelumnya dilakukan secara manual beralih ke sistem digital berbasis aplikasi, sehingga laporan keuangan yang dihasilkan menjadi lebih rapi, akurat, dan sesuai dengan SAK EMKM.