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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Akrab Juara : Jurnal Ilmu-ilmu Sosial Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Annisa Nauli Sinaga
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Medicine & Pharmacology

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Pengaruh Return On Asset, Earning Per Share, Debt To Equity Ratio, Dan Current Ratio Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018 Lady Claudyna Rahelita Sinaga; Putri Seroja; Annisa Nauli Sinaga
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

The research objective is to examine and analyze the effect of Return On Asset, Earning Per Share, Debt to Equity Ratio and Current Ratio on Dividend Policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The research approach used in this research is a quantitative approach method. The population to be used in this study were 174 companies, and the sample criteria were assessed using the sampling technique so that 26 companies were obtained as samples. The data translation technique used in this study is multiple linear regression analysis. Based on the results of the hypothesis of the coefficient of determination obtained from the amount of adjusted R square (R2) of 11.5%, it can be denied that Return On Assets, Earning Per Share, Debt to Equity Ratio and Current Ratio have an effect on Dividend Policy by 11.5% while the remaining 88.5% believe in other variables that are not examined in this study
PENGARUH KEBIJAKAN DEVIDEN, NET PROFIT MARGIN (NPM) DAN CURRENT RATIO TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Rotua Desisari Pardede; Apryanti Monica Sitopu; Yuri Febrina Pardede; Annisa Nauli Sinaga; Jaka Permana
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 4 No 2 (2019): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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The objective of the study is to test and analyze the effect of dividend policy, net profit margin and current ratio to corporate value of companies at property and real estate listed in the Indonesia Stock Exchange (IDX) in the period of 2012-2016. The research used some theories of dividend policy, net profit margin and current ratio. The research was used by a quantitative research approach, this research was causal/clausal. The data collection of this research was performed by study documentation. This research uses secondary data types and sources. The research finding revealed that profitability, dividend policy, net profit margin and current ratio simultaneously have a positive effect on corporate value of companies at property and real estate listed in the Indonesia Stock Exchange in the period of 2012-2016. The research concluded that dividend policy, net profit margin and current ratio partially have a positive and significant effect on corporate value of companies at property and real estate listed in the Indonesia Stock Exchange in the period of 2012-2016.
PENGARUH CAPITAL STRUCTURE, LIQUIDTY, EARNING PER SHARE DAN PROFITABILTY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Elfrida Pakpahan; Annisa Nauli Sinaga; Jaka Permana
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 4 No 2 (2019): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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The purpose of this study is to examine and analyze the influence of variables of capital structure, liquidity, earning per share, and profitability on the value of the company in the manufacturing company listed in Indonesia Stock Exchange in the period of 2014-2017. This study used secondary data taken by documentation method that is the company’s annual financial report 2014-2017. This research used quantitative approach and the 52 sampels were drawn using purposive sampling technique out of 152 company data that me criteria. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially, capital structure, liquidity, and earning per share has no significant effect on the firm value. Simultaneously, profitability have a significant effect on firm value of the company companies of manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2017.
PENGARUH STRUKTUR MODAL, NET PROFIT MARGIN (NPM), CURRENT RATIO (CR), DAN PRICE EARNING RATIO (PER) TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2017 Santi Warwati Simanjuntak; Herianto Sipayung; Annisa Nauli Sinaga; Jaka Permana; Thomas Firdaus Hutahaen
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 4 No 2 (2019): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Investment is one of the tools used by many investors or shareholders to maintain their wealth. That is by way of investing its shares in the capital market. The hope of obtaining maximum returns is very important for investors to evaluate financial statements for information related to how investors can easily make investment decisions. This study aims to look at the effect of Capital Structure, Net Profit Margin, Current Ratio, and Price Earning Ratio on Stock Returns in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2014-2017. Determination of samples using purposive sampling method and the samples studied were 23 companies. Data analysis method using multiple regression analysis.
PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG, PENJUALAN BERSIH, HUTANG USAHA TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2013-2016 Alex Budi Simangunsong; Catarina Panjaitan; Ester Hasugian; Annisa Nauli Sinaga; Thomas Firdaus Hutahaen
Jurnal Akrab Juara Vol 4 No 2 (2019)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

The purpose of this study is to examine and analyze the effect of inventory turnover, receivable turnover, net sales and trade payables on net income in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2016. The research method used is descriptive quantitative, this research is causal / clausal. In this study, data collection was carried out through documentation studies. The study uses types and secondary data sources. Based on the results of this study inventory turnover, accounts receivable turnover, net sales and trade payables simultaneously have a positive and significant effect on net income in the Manufacturing companies listed on the Stock Exchange for the period 2013-2016. The conclusions in this study are, accounts receivable turnover, net sales and business debt partially have a positive and significant effect on net income in the BEI listed Manufacturing companies in the period 2013-2016, while the inventory turnover value partially has no effect and is not significant to net income at Manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2016.
ANALISIS PROGRAM TAX AMNESTY PERIODE PERTAMA SAMPAI KETIGA DALAM UPAYA PENINGKATAN PENERIMAAN PAJAK PADA KANTOR DIREKTORAT JENDERAL PAJAK WILAYAH SUMATERA UTARA I Annisa Nauli Sinaga; Benny Rojeston Marnaek Nainggolan
Jurnal Akrab Juara Vol 3 No 4 (2018)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Tax revenue is the main thing. With the existence of this tax amnesty program, it is expected that each layer can be used for good tax and tax governance programs for the tax directorate general. The type of research used is descriptive research, in the form of words or verbal from people. To analyze the implementation of tax amnesty in Indonesia a qualitative method with a descriptive exploratory approach is used. To clarify the description of the opportunities, challenges and weaknesses of the implementation of tax amnesty in Indonesia. SWOT Analysis (Strengths, Weaknesses, Opportunities and Threats).
PENGARUH CURRENT RATIO, KEBIJAKAN DIVIDEN, LEVERAGE, DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 Wenny Wenny; Winda Winda; Wisnu Haris Munandar; Annisa Nauli Sinaga; Thomas Firdaus Hutahaen
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 4 No 2 (2019): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to analyze the factors that affect the company’s stock price in Indonesian capital market especially in Consumer Goods Industry Sector. The variables used in this study is Current Ratio, Dividend Policy, Leverage and Return on Assets. This study uses a quantitative approach with multiple linear regression analysis model. This study uses the period 2013-2016. The number of observations used in this study were 36 observations. The results showed that the variable Current Ratio, Dividend Policy, Leverage, Return on Assets has negative not significantly effect on stock price.
Pelatihan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada UMK Poklahsar Kembung Rebus Tina Novianti Sitanggang; Riadi Riadi; Ronald Hasudungan Rajagukguk; Jhon Lismart Benget. P; Annisa Nauli Sinaga
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): juni : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v2i2.1036

Abstract

The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.
Pengaruh Rasio Pasar (EPS), Kualitas Auditor, Audit Tenure, Rasio Likuiditas, Rasio Solvabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Sitorus, Tioro Elsa Manora; Loisia Lisken Situmorang; Annisa Nauli Sinaga; Akhmad Riandy Agusta
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): 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.v6i4.8358

Abstract

Pasar modal Indonesia yang terus berkembang mendorong perusahaan untuk menjaga kualitas laporan keuangan dan hasil audit sebagai bentuk akuntabilitas publik. Salah satu aspek penting dalam laporan keuangan adalah opini audit going concern, yang mencerminkan keyakinan auditor terhadap keberlangsungan operasional perusahaan dalam jangka waktu satu tahun ke depan. Dalam konteks ini, beberapa faktor seperti rasio pasar (Earning Per Share/EPS), kualitas auditor, audit tenure, rasio likuiditas, dan rasio solvabilitas menjadi indikator yang diyakini dapat memengaruhi opini tersebut. Penelitian ini bertujuan untuk menguji pengaruh variabel-variabel tersebut terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Pendekatan yang digunakan adalah kuantitatif dengan metode regresi logistik. Sampel sebanyak 123 perusahaan diperoleh melalui teknik purposive sampling, menghasilkan total 369 observasi. Hasil pengujian menunjukkan bahwa secara parsial hanya rasio likuiditas yang berpengaruh signifikan terhadap opini audit going concern. Sementara EPS, kualitas auditor, audit tenure, dan rasio solvabilitas tidak memiliki pengaruh signifikan. Namun, secara simultan seluruh variabel independen berpengaruh terhadap opini audit going concern. Model penelitian ini memiliki tingkat penjelasan sebesar 24,3% berdasarkan nilai Nagelkerke R Square.
Pengaruh Pelatihan Pasar Modal, Literasi Keuangan, Modal Minimal, Return Saham, Persepsi Risiko, dan Motivasi Terhadap Minat Ibu Rumah Tangga dalam Berinvestasi di Pasar Modal Santia, Jesica; Annisa Nauli Sinaga; Akhmad Riandy Agusta
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): 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.v6i4.8375

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan pasar modal, literasi keuangan, modal minimal, return saham, persepsi risiko, dan motivasi terhadap minat ibu rumah tangga dalam berinvestasi di pasar modal. Latar belakang dari penelitian ini didasari oleh rendahnya partisipasi ibu rumah tangga dalam investasi di pasar modal Indonesia, meskipun mereka memiliki potensi besar sebagai investor ritel. penelitian ini menggunakan pendekatan kuantitatif dan menggunakan sampel sebanyak 99 responden yang terdiri dari ibu rumah tangga yang ada di Kota Medan. Data dianalisis menggunakan regresi linear berganda, uji validitas, reliabilitas, asumsi klasik, serta uji t dan f. Hasil dari penelitian ini menunjukkan bahwa secara parsial variabel pelatihan pasar modal, literasi keuangan, modal minimal, return saham, dan motivasi berpengaruh positif dan signifikan terhadap minat investasi, sementara persepsi risiko berpengaruh negatif dan signifikan. Secara simultan, keenam variabel tersebut memiliki pengaruh signifikan terhadap minat ibu rumah tangga dalam berinvestasi. Di antara seluruh variabel, motivasi memiliki pengaruh paling dominan.
Co-Authors Akhmad Riandy Agusta Alex Budi Simangunsong Apryanti Monica Sitopu Benny Rojeston Marnaek Nainggolan Catarina Panjaitan Elfrida Pakpahan Ester Hasugian Herianto Sipayung Jefina Wijaya Jhon Lismart Benget. P. Lady Claudyna Rahelita Sinaga Loisia Lisken Situmorang Natalia Natalia Permana, Jaka Putri Seroja Riadi Riadi Ronald Hasudungan Rajagukguk Rotua Desisari Pardede Santi Warwati Simanjuntak Santia, Jesica Shelviana Shelviana Sitorus, Tioro Elsa Manora Thomas Firdaus Hutahaen Tina Novianti Sitanggang Wenny Wenny Winda Winda Wisnu Haris Munandar Yuri Febrina Pardede