Claim Missing Document
Check
Articles

EKSPLORASI PROFITABILITAS, STRUKTUR MODAL, LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN TAMBANG BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2023 Pingki Handayani; Jeslyn; Ninta Katharina; Eko Deswin Miechaels Siringo-Ringo
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (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/costing.v8i3.14884

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas, struktur modal, likuiditas, dan pertumbuhan pendapatan terhadap harga saham pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2023. Penelitian ini menggunakan metode kuantitatif dengan data sekunder sebagai sumber utama analisis. Dengan menggunakan teknik purposive sampling, sebanyak 63 perusahaan yang memenuhi kriteria penelitian dipilih sebagai sampel. Data dianalisis menggunakan regresi linier berganda untuk menentukan hubungan antara variabel independen dan dependen. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh parsial yang signifikan terhadap harga saham, yang mengindikasikan bahwa profitabilitas yang lebih tinggi berdampak positif terhadap kepercayaan investor dan valuasi saham. Sebaliknya, struktur modal, likuiditas, dan pertumbuhan pendapatan tidak menunjukkan pengaruh individual yang signifikan. Namun, ketika dinilai secara bersama-sama, variabel-variabel ini menunjukkan pengaruh gabungan terhadap pergerakan harga saham. Temuan ini memberikan wawasan berharga bagi investor dan manajer keuangan dalam mengevaluasi indikator keuangan utama yang memengaruhi kinerja saham di sektor pertambangan batu bara.
PENGARUH KINERJA KEUANGAN, PERSEPSI INVESTOR, MANAJEMEN PERUSAHAAN, DAN KONDISI EKONOMI TERHADAP PERTUMBUHAN PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONEISA (BEI) Sobirin, Sobirin; widya, Widya Indah Patricia Sitorusi; Ninta, Ninta Katharina; yunelci, Yunelci Marta Seliamang
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6998

Abstract

Studi ini berfokus pada upaya untuk memperoleh informasi bagaimana kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi mempengaruhi pertumbuhan perusahaan infrastruktur yang tercatat di (BEI) pada kurun waktu 2021-2023. Studi ini menerapkan analisis regresi linier menggunakan metode kuantitatif. Statistik pada studi ini didapatkan melalui laporan keuangan perusahaan yang tercatat di BEI. Kesimpulan penelitian menjelaskan yakni setiap variabel bebas menyebabkan dampak yang signifikan kepada pertumbuhan perusahaan. Pertumbuhan perusahaan dipengaruhi secara positif dan signifikan oleh faktor kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi. Semua variabel secara bersamaan memiliki pengaruh yang signifikan kepada variabel Y yaitu pertumbuhan perusahaan berdasarkan hasil uji F. Sebesar 60% variabilitas pertumbuhan perusahaan dapat dijelaskan oleh variabel kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi yang disajikan melalui nilai Adjusted R Square sebesar 0,600. Adapun 40% selebihnya terpengaruh oleh aspek lain yang tidak dianalisis dalam studi ini.
Socialization of Early Savings Movement to Improve Skills in Financial Management at the Berkat Iman Orphanage Agus Tina; Khana Saputri; Ninta Katharina; Afriza Amir; William
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This activity is aimed at the community, especially the main focus is children who need guidance on early savings awareness. The community service team from Universitas Prima Indonesia will conduct socialization activities for children at the Berkat Iman Orphanage. The method in implementing community service is in the form of socialization and discussion between UNPRI lecturers, administrators and children of the Berkat Iman Sejahtera Orphanage. This community service activity was carried out at the Berkat Iman Sejahtera Orphanage, Jalan Sampul No. 49, Sei Putih Barat, Medan Petisah District, Medan City. The target of this community service activity is administrators and early childhood children. A total of 25 orphanage children aged 7 months - 14 years accompanied by 5 administrators have participated in the socialization activity. The results of this activity can be concluded that many children at the Berkat Iman Sejahtera Orphanage still do not know about how to save properly. Administrators at the Berkat Iman Sejahtera Orphanage have additional knowledge and understanding related to how to manage finances through saving from an early age. Administrators and children become aware of good ways to save.
PENGARUH GROSS PROFIT MARGIN, NET PROFIT MARGIN DAN PERTUMBUHAN PENJUALAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2023 Sembiring, Jessi Charina; Sitepu, Wilsa Road Betterman; Katharina, Ninta; Asmara, Lara; Sipahutar, Tetty Tiurma Uli
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5075

Abstract

This research is aimed at determining the influence of Gross Profit Margin, Net Profit Margin, and Sales Growth on Profit Growth (in Manufacturing Companies listed on the IDX in 2019-2023). The data used is Secondary Data and the sampling method is purposive sampling, namely carrying out the best assessment to fulfill what has been determined with a sample of 11 companies for 5 years. The research approach uses a quantitative assessment approach. The technique used in the research is a multiple linear analysis technique using the SPSS 26 application. The research results show that gross profit margin, net profit margin, and sales growth have a simultaneous and significant effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) . Gross Profit Margin partially influences Profit Growth (in manufacturing companies listed on the IDX in 2019-2023). Net Profit Margin has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) and sales growth has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) Keywords: Gross Profit Margin, Net Profit Margin, Sales Growth, Profit Growth
PENGARUH KINERJA KEUANGAN, PERSEPSI INVESTOR, MANAJEMEN PERUSAHAAN, DAN KONDISI EKONOMI TERHADAP PERTUMBUHAN PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONEISA (BEI) Sobirin, Sobirin; widya, Widya Indah Patricia Sitorusi; Ninta, Ninta Katharina; yunelci, Yunelci Marta Seliamang
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6998

Abstract

Studi ini berfokus pada upaya untuk memperoleh informasi bagaimana kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi mempengaruhi pertumbuhan perusahaan infrastruktur yang tercatat di (BEI) pada kurun waktu 2021-2023. Studi ini menerapkan analisis regresi linier menggunakan metode kuantitatif. Statistik pada studi ini didapatkan melalui laporan keuangan perusahaan yang tercatat di BEI. Kesimpulan penelitian menjelaskan yakni setiap variabel bebas menyebabkan dampak yang signifikan kepada pertumbuhan perusahaan. Pertumbuhan perusahaan dipengaruhi secara positif dan signifikan oleh faktor kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi. Semua variabel secara bersamaan memiliki pengaruh yang signifikan kepada variabel Y yaitu pertumbuhan perusahaan berdasarkan hasil uji F. Sebesar 60% variabilitas pertumbuhan perusahaan dapat dijelaskan oleh variabel kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi yang disajikan melalui nilai Adjusted R Square sebesar 0,600. Adapun 40% selebihnya terpengaruh oleh aspek lain yang tidak dianalisis dalam studi ini.
Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan Hutabarat, Wilda Sari; Buulolo, Fince Aswadi; Rajagukguk, Erlin Dermauli; Oktaviani, Ribka; Katharina, Ninta; Seliamang, Yunelci Martha
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2634

Abstract

The main objective of this study is to test and analyze the influence Current Ratio, Return On Asset, Total Asset Turn Over, and Net Profit Margin to Share Prices in food and beverage sub-sector manufacturing companies The period 2019-2021 both partially and simultaneously. The method used is a quantitative approach with statistical data analysis using multiple linear regression analysis where the data is processed with SPSS 25 software. The research criteria applied were purposive sampling techniques so that the research became 19 samples with observation results obtained 57 research samples. The results of the coefficient of determination analysis show that 17.4% of stock prices are influenced by independent variables, the rest of which are influenced by variables outside the study and simultaneous testing of variables CR, ROA, TATO NPM have a significant effect on stock prices. The test results of the variables current ratio, return on assets and total asset turn over partially cannot affect the stock price significantly but the variable net profit margin can have a significant influence on the stock price.
Improving Financial Management and Taxation Systems in Azzahra Bee Farm MSMEs Agus Tina; Khana Saputri; Ninta Katharina; Wirda Lilia; Jessy Safitri Sitorus
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3431

Abstract

Honey bee cultivation is a technique for caring for honey bee colonies that live in hives. Apart from producing honey, bee cultivation can also produce other products such as propolis, pollen and royal jelly. The honey produced by honey bees has been proven to be efficacious in maintaining body health and can treat several types of diseases. Honey bee cultivation is a very attractive alternative for the community so it can be used as a very promising business field to increase income. For this reason, knowledge of financial management and a good taxation system is needed to support the development of the honey bee cultivation business. UMKM Azzahra Bee Farm is an UMKM engaged in cultivating honey bees located on Jl. Melati Raya - I No.6 Sempakata Village, Medan Selayang District. A survey conducted by the PKM team found problems related to financial management and the tax system that were still poorly understood. So far, financial management has not been properly recorded and understanding of the tax system is still very minimal. The PKM team intends to carry out PKM activities using an approach method through counseling and workshops regarding financial management and the taxation system for MSMEs. Through this PKM activity, it is hoped that it will be beneficial for Azzahra Bee Farm MSMEs in the form of increasing knowledge and skills related to financial management and the taxation system for MSMEs.
Financial Literacy Skills as an Effort to form Smart Character in Managing Finances in Karya Utama High School Students Saputri, Khana; Agustina; Katharina, Ninta; Amir, Afriza; Agung Anggoro, Muhammad; Fitriano, Andre
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i2.3821

Abstract

Financial Literacy is knowledge, skills and beliefs that influence attitudes and behavior to improve the quality of decision making and financial management to achieve community welfare. Implementing financial education in order to increase public financial literacy is very necessary because based on a survey conducted by the OJK in 2022, the financial literacy index of the Indonesian population is 49.68 percent, an increase compared to 2013, 2016 and 2019 which were only 21.84 percent each. , 29.70 percent, and 38.03 percent. Service activities were carried out at Karya Utama Private High School Jl. Education No. 23 Marindal Satu, Patumbak District, Deli Serdang Regency, North Sumatra was held on May 20 2024. This activity is a form of socialization and special training for students of Karya Utama Private High School Jl. Education No. 23 Marindal Satu, Patumbak District, Deli Serdang Regency, North Sumatra so that they can have financial literacy skills as an effort to build intelligent character in managing finances in Karya Utama High School students.
Financial Technology and Digital Tax Education at Yayasan Pendidikan Pangeran Antasari Saputri, Khana; Tina, Agus; Katharina, Ninta; Wiliam, Wiliam; Amir, Afriza
Wahana Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/wahana.v4i2.1527

Abstract

The rapid development of financial technology (fintech) and the digitalization of tax administration have transformed financial services and public sector systems in Indonesia. These changes require young generations to develop adequate financial literacy and digital tax awareness, enabling them to use digital financial services safely and understand basic tax obligations. This community service program aims to provide education on secure fintech usage, identifying illegal financial platforms, and conducting tax payments through the Coretax application for Grade XI students at Yayasan Pendidikan Pangeran Antasari. The activities were carried out through socialization, lectures, discussions, and practical demonstrations involving 40 students. The results show a significant increase in students’ understanding of fintech benefits and risks, cybersecurity awareness, and digital tax procedures. The program also fostered early tax consciousness and appreciation of taxpayer responsibilities in the digital era. Overall, this initiative contributes to strengthening financial and digital tax literacy among future taxpayers.
Pengaruh Kualitas Audit, Indenpendensi Auditor, Pengalaman Auditor Dan Teknologi Audit Terhadap Kecurangan Di Kap Kota Medan Siburian, Daulina Fransiska; Ginting, Emiya Lora Anjari Br; Sitepu, Nina Ariani; Katharina, Ninta; Siringo-Ringo, Eko Deswin Miechaels
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): 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.v7i4.10712

Abstract

Penelitian kami bermaksud untuk menganalisis apakah Kualitas Audit, Indenpendensi Auditor, Pengalaman Auditor, Teknologi Audit Berpengaruh Terhadap Kecurangan Di KAP Kota Medan. Penelitian kami termasuk penelitian metode kuantitatif, dimana pengambilan sampel dilaksanakan dengan menggunakan Non Probability sampling dengan teknik purposive sampling, maka dari itu ada 173 auditor di KAP Kota Medan. Hipotesis diuji dengancmenggunakan regresi linier berganda. Hasil Penelitian menguraikan hasil beragam. Dengan itu, Kesimpulan dari hasil penelitian bahwa kualitas audit, Indenpendensi auditor, Pengalaman auditor berpengaruh dan signifikan terhadap Kecurangan di KAP Kota Medan sedangkan Teknologi audit tidak berpengaruh dan tidak signifikan terhadap Kecurangan di KAP Kota Medan.
Co-Authors ., Prianka Afriza Amir Afriza Amir Agung Anggoro, Muhammad Agus Tina Agus Tina Agustina Albert Thengio Albert Wijaya Alfionita, Vinny Amir, Afriza Andrean, Calvin Andy Putra Angelin Effendi Anita, Julia Aprilia Paskalita Panjaitan Aritonang, Lamria Aruan, Deasy Arisandy Asmara, Lara Astri Verina Tambunan Buulolo, Fince Aswadi Calvin Andrean Candra, Jefry Cecilia Celesta Christine Christine Chryseis Clarissa Clorinda Cristina Cristina Cristine Ester Manurung Daulina Fransiska Siburian Delfina Gotami Desri Foryani Saragih Dobinikus Gulo Eko Deswin Miechaels Siringo-Ringo Eko Deswin Miechaels Siringo-Ringo Elsa Dwi Suryani Pasaribu Emiya Lora Anjari Br Ginting Evinawati Purba Evodina Naomi Christina Manalu Ferida Wijaya Fitri Yana Sari Fitriano, Andre Frans Kevin Jamot Pahotton Sormin Ginting, Emiya Lora Anjari Br Graccella Graccella Haloman, Josua Frengky Hutabarat, Wilda Sari Jackline Jackline Jefry Candra Jeslyn Jessi Charina Sembiring Jessy Safitri Sitorus Josua Frengky Haloman Julia Anita Juliana Juliana Junion Junion Junion, Junion Karlina Celia Khana Saputri Kristi Endah Dilosa Ginting Lara Asmara Leandra, Winson Augustin Lidya Natalia Pasaribu Manalu, Evodina Naomi Christina Mega Agus Thio Mika Ria Marbun Nelly Novita Nina Ariani Sitepu Nyo, Yunita Oktaviani, Ribka Patricia Patricia Pingki Handayani Prianka . Purba, Syafiqoh Khalillah Ichsal Putri Yosevina Purba Rahmat Alamsyah Harahap Rajagukguk, Erlin Dermauli Resa Oktalim Simarmata Ricky Govindo Rico Gunawan Rosmegawati Rosmegawati Ruthefika Maydebora Saragih Seliamang, Yunelci Martha Sembiring, Jessi Charina Sesilia Nina Riani Br.saragih Shinta Bella Wijaya Shintia Hakim Siburian, Daulina Fransiska Sipahutar, Tetty Tiurma Uli Siringo-Ringo, Eko Deswin Miecaels Siringo-Ringo, Eko Deswin Miechaels Sitepu, Nina Ariani Sitepu, Wilsa Road Betterman Sobirin Sobirin Sri Meliati Sitanggang Syafiqoh Khalillah Ichsal Purba Tambunan , Astri Verina Tetty Tiurma Uli Sipahutar Thengio, Albert Timotius Valentino Purba Tina, Agus Umi Kalsum Valen Avelina Valencia Valencia Vinny Alfionita Vinny Vica Yoanna Vista, Vera Viviana Indri Widia Widia Widia, Widia Widya Widya Widya Widya, Widya widya, Widya Indah Patricia Sitorusi Wiliam, Wiliam William Wilsa Road Betterman Sitepu Winata, Youngky Wirda Lilia Yeslika Br Bangun Youngky Winata Yunelci Martha Seliamang yunelci, Yunelci Marta Seliamang Yunita Nyo