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All Journal JURNAL MUTIARA AKUNTANSI Community Engagement and Emergence Journal (CEEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mount Hope Global Economic Journal
Sitanggang, Tina Novianti
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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Factors Affecting Financial Distress in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020 Sitanggang, Tina Novianti; Cindy, Cindy; Hansen, Hansen; Jesslyn, Jesslyn; Cynthia, Cynthia
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.2057

Abstract

This study was conducted to determine the factors affecting financial distress in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020. The data used is sourced from the company's financial statements on the Indonesia Stock Exchange, and the sample has been selected based on predetermined criteria. The population in this study are all Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020 totaling 30 companies, with purposive sampling method, the sample received is 12 companies. From this research, it can be seen that sales growth and working capital turnover partially effect financial distress significantly. Institutional ownership and debt to equity ratio have an insignificant effect on financial distress. All variables have a significant effect on financial distress simultaneously.
Effect of Return on Assets, Debt to Equity Ratio, Firm Size and Current Ratio on Dividend Payout Ratio (Case Study on Food and Beverage Sub-sector Manufacturing Companies Listed on the IDX for the 2016-2020 Period) Simbolon, Jesica Natalia Br; Sitanggang, Tina Novianti; Simorangkir, Desliani Natalia; Naibaho, Junianti Ramayana; Halawa, Luther Berkat Jaya
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3812

Abstract

The purpose of this research observation is to find out whether the proposed hypothesis is the results obtained, namely whether partially and simultaneously on the Return On Assets, Debt To Equity Ratio, Firm Size and Current Ratio variables to the Dividend Payout Ratio. This research is a causal associative research. A total population of 8 companies were selected by purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that Return on Assets does not significantly affect the Dividend Payout Ratio, Debt to Equity Ratio and Firm Size has a negative and insignificant effect on the Dividend Payout Ratio, Current Ratio has a positive and significant effect on the Dividend Payout Ratio. So the overall results of Return on Assets, Debt to Equity Ratio, Firm Size, and Current Ratio have a partial and significant effect on the Dividend Payout Ratio in manufacturing companies in the food and beverage sub-sector listed on the IDX for the period 2016 – 2020. By obtaining a total value of Adjusted R Square as many as 0.146, these four variables can explain or give an effect of 14.6% and 85.4% given other variables.
Analysis of the Factors that Affect Financial Distress in Transportation Sector Companies Listed on the IDX for the Period 2018 – 2020 Sitanggang, Tina Novianti; Sinaga, Ayu Stevani; Ritonga, Tuti; Pratiwi, Desy; Waruwu, Lismawati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3830

Abstract

The purpose of this research is to find out what factors influence the occurrence of bad financial conditions (Financial Distress) in a company. Transportation sector companies are the population in this study, with a sample of 33 companies with a three-year study period. The technique used in determining the sample is purposive sampling technique. The independent variables in this study: ROA, Current Ratio, Debt Ratio and Company Size. The dependent variable in this study: Financial Distress as measured using the modelZmijewski. The results showed thatROA partially has a significant negative effect on Financial Distress, Current Ratio partially has no significant effect on Financial Distress, Debt Ratio partially has a significant positive effect on Financial Distress, Company Size partially does not have a significant effect on Financial Distress and ROA, Current Ratio, Debt Ratio and Company Size simultaneously affect Financial Distress.
PENGARUH WORKING CAPITAL TURNOVER, DEBT TO EQUITY RATIO, INVENTORY TURNOVER, RECEIVABLE TURNOVER DAN CURRENT RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Veronica, Veronica; Sitanggang, Tina Novianti

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.826 KB) | DOI: 10.31955/mea.v5i1.915

Abstract

Tujuan diadakannya penelitian ini untuk mengetahui pengaruh Working Capital Turnover, DER, Inventory Turnover, Receivable Turnover dan Current Ratio terhadap profitabilitas(ROA) pada perusahaan food and beverages tahun 2014-2018. Pendekatan penelitian ini merupakan penelitian asosiatif dengan sifat kausal. Jumlah populasi sebanyak 20 perusahaan yang diseleksi dengan sampling purposive diperoleh sampel sebanyak 11 perusahaan. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial Working Capital Turnover berpengaruh negatif dan signifikan terhadap ROA, DER berpengaruh positif dan signifikan terhadap ROA sedangkan Inventory Turnover, Receivable Turnover dan Current Ratio tidak berpengaruh siginifikan terhadap ROA. Secara simultan, diperoleh hasil uji koefisien determinasi sebesar 45,6% variasi dari profitabilitas (ROA) yang bisa dipaparkan oleh kelima variabel independen.
PENGARUH CURRENT RATIO, CASH TURNOVER, TOTAL ASSETS TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Sitanggang, Tina Novianti; Sinaga, Rolin Vina Rosalina; Larosa, Suryati

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.741 KB) | DOI: 10.31955/mea.v5i2.1064

Abstract

Hasil penelitian ini bermaksud menguji pengaruh dari Current Ratio, Cash Turnover, Total Assets Turnover dan Debt to Equity Ratio terhadap Profitabilitas Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Dalam penelitian ini peneliti menggunakan Return On Assets (ROA) untuk melakukan perhitungan hasil Profitabilitas. Penelitian ini menggunakan populasi perusahaan manufaktur. Penggunaan Purposive Sampling dilakukan untuk menentukan data sampel dari penelitian ini dengan total sampel 58 perusahaan. Penelitian ini menerapkan metode analisis data regresi berganda. Perkembangan penelitian membuktikan variabel Profitabilitas bisa dijelaskan oleh variabel Current Ratio, Cash Turnover, Total Assets Turnover dan Debt to Equity Rasio sebesar 38%. Perolehan dari penelitian ini menunjukkan Current Ratio secara parsial tidak berdampak positif dan tidak signifikan terhadap Profitabilitas (Return On Assets). Cash Turnover secara parsial berdampak negatif dan tidak signifikan terhadap Profitabilitas (Return On Assets). Total Assets Turnover secara parsial berdampak positif dan signifikan terhadap Profitabilitas (Return On Assets). Debt to Equity Ratio secara parsial tidak berdampak negatif dan signifikan terhadap Profitabilitas (Retun On Assets). Sedangkan secara uji simultan CR, CTR, TATO dan DER berdampak positif dan signifikan terhadap Profitabilitas (Return On Assets).
PENGARUH ARUS KAS OPERASI, LABA AKUNTANSI, TOTAL ASSET TURN OVER SERTA CURRENT RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Sitanggang, Tina Novianti; Sinukaban, Efri Debby Ekinola Br; Marpaung, Raymon Efenly

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.742 KB) | DOI: 10.31955/mea.v5i2.1147

Abstract

PENGARUH PENGETAHUAN INVESTASI, FASILITAS TEKNOLOGI, STATUS MAHASISWA DAN GENDER TERHADAP MINAT INVESTASI MAHASISWA UNIVERSITAS PRIMA INDONESIA DI PASAR MODAL Yaasiin, Faathir Nurul; Sitanggang, Tina Novianti
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

This study aims to determine how much influence investment knowledge, technological facilities, student status and gender have on investment interest. The data used in this study are primary data, the population taken in this study were students of the Faculty of Economics, University of Prima Indonesia, while the research sample taken was accounting students of the Faculty of Economics, Universitas Prima Indonesia who had completed the portfolio theory and investment analysis courses and are currently still registered at the Faculty of Economics, University of Prima Indonesia. The sample in this study was 236 respondents who were taken using the Slovin formula. The data were processed using SPSS assistance. The analytical tool used in this study is multiple linear regression. The results of this study indicate that the variables of investment knowledge, technology facilities and gender have a positive effect on investment interest, while the variable student status has a negative effect on investment interest
PENGARUH MATA KULIAH KEWIRAUSAHAAN TERHADAP SIKAP, MOTIVASI DAN MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI UNIVERSITAS PRIMA INDONESIA Sitanggang, Tina Novianti; Yaasiin, Faathir Nurul
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This research was conducted at Prima Indonesia University. The purpose of this study was to analyze the effect of entrepreneurship courses on attitudes, motivation and interests of accounting students at Prima Indonesia University in entrepreneurship. The sample in this study was 236 respondents who were taken using the Slovin formula. The data were processed using SPSS assistance. The analytical tool used in this study is multiple linear regression. The results of this study indicate that the variables of entrepreneurial knowledge, attitudes and motivation have a significant effect on entrepreneurial interest
Efektifitas E-learning Sebagai Media Pembelajaran Terhadap Mahasiswa Baru Fakultas Ekonomi Universitas Prima Indonesia Medan Sitanggang, Tina Novianti; Benget. P, Jhon Lismart
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3372

Abstract

Penelitian ini bertujuan untuk mengetahui efektifitas pembelajaran E-Learning bagi mahasiswa-i baru di Fakultas Ekonomi Jurusan Akuntansi Universitas Prima Indonesia Medan. Semenjak merebaknya pandemi corona virus disease 2019 (covid-19) beberapa tahun yang lalu di Indonesia, dunia pendidikan di Indonesia sekarang sedang melaksanakan proses pembelajaran daring karena pandemi yang sangat luar biasa. Proses pembelajaran dipaksa untuk dilakukan secara jarak jauh. Maka e-learning merupakan salah satu solusi yang tepat untuk mendukung pembelajaran daring saat ini, bahkan bisa menjadi variasi baru dalam pembelajaran normal nantinya.Sampel penelitian ini adalah mahasiswa-i baru program studi Akuntansi  di Fakultas Ekonomi Jurusan Akuntansi Universitas Prima Indonesia Medan. Metode yang dipilih adalah menggunakan teknik simple random sampling dengan mempertimbangkan homogenitas populasi. Penelitian ini merupakan penelitian kualitatif menggunakan metode survey dengan kuisioner dan wawancara yang dilakukan secara online. Hasil penelitian menggambarkan efektifitas waktu dalam pembelajaran berbasis online  mencapai 80%,  efektifitas metode mengajar dosen mencapai 80%  dan efektifitas e-learning  (SPADA) sebagai media pembelajaran mencapai 90%.
PENGARUH TOTAL HUTANG, VOLUME PENJUALAN, TOTAL AKTIVA DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH Simorangkir, Else Rohayu; Sitanggang, Tina Novianti; Parapat, Dini Dargita Marlina; Harianja, Hotriado
Mount Hope Economic Global Journal Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i1.668

Abstract

The aim of this research is to determine the effect of total debt, sales volume, total activities, and operational costs on net profit. The object of this research is a coal sub-sector mining company listed on the Indonesia Stock Exchange for the 2019-2023 period. This research uses quantitative methods with secondary data obtained from company financial reports. The population of this study was 16 companies with a sampling technique using purposive sampling so that 12 companies met the criteria within a period of 5 years. The data analysis used is multiple linear regression analysis using SPSS version 26 tools. The results of this research show that simultaneously total debt, sales volume, total assets, and operational costs have an effect on net profit. Partially, sales volume has a positive and significant effect on net profit, while total debt, total assets, and operational costs have no effect on net profit. With an Adjusted R Square value of 0.73, which means that the contribution of all independent variables influences the dependent variable by 73% and the remaining 27% is influenced by other variables. The conclusion from the results of this research is that of the 4 variables tested, there is 1 variable, namely sales volume which influences net profit.
Co-Authors CINDY CINDY Cynthia Cynthia Darwin Lie Halawa, Luther Berkat Jaya Hansen, Hansen Hotriado Harianja Jesslyn, Jesslyn Jhon Lismart Benget. P. Keumala Hayati Kristanto, Harry Larosa, Suryati Marpaung, Raymon Efenly Naibaho, Junianti Ramayana Parapat, Dini Dargita Marlina Pratiwi, Desy Ritonga, Tuti Rusida S, Merry Simbolon, Jesica Natalia Br Simorangkir, Desliani Natalia Simorangkir, Else Rohayu Sinaga, Ayu Stevani Sinaga, Rolin Vina Rosalina Sinukaban, Efri Debby Ekinola Br Toni, Nagian VERONICA VERONICA Waruwu, Lismawati Yaasiin, Faathir Nurul