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All Journal Studia Economica: Jurnal Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Edumaspul: Jurnal Pendidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) Methosika: Jurnal Akuntansi dan Keuangan Methodist Accounting and Business Journal Insight Management Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Sustainable : Jurnal Akuntansi Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Journal of Trends Economics and Accounting Research Economic Reviews Journal Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) Journal Accounting International Mount Hope
Liza Novietta
Universitas Harapan Medan
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Pengaruh Net Profit Margin, Debt To Equity Ratio Dan Current Ratio Terhadap Dividen Payout Ratio Melalui Return On Asset Melva Saidah Tanjung; Liza Novietta; Desi Ika
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 4 (2022): JULI 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/inov.v1i4.171

Abstract

The results showed that the Net Profit Margin had a significant effect on Return On Assets, the Debt to Equity Ratio had a significant effect on Return On Assets, the Current Ratio had a significant effect on Return On Assets, the Net Profit Margin had no significant effect on the Dividend Payout Ratio, and the Debt to Equity Ratio had a significant effect on significant effect on the Dividend Payout Ratio, the Current Ratio has no significant effect on the Dividend Payout Ratio, Return On Assets has a significant effect on the Dividend Payout Ratio, Net Profit Margin has a significant effect on the Dividend Payout Ratio through Return On Assets, Debt to Equity Ratio has a significant effect on the Dividend Payout Ratio through Return On Assets and Current Ratio has no significant effect on Dividend Payout Ratio through Return On Assets.
Pengembangan UMKM Melalui Penggunaan Media Informasi Teknologi Andi Marwan Elhanafi; Imran Lubis; Tommy Tommy; Rosyidah Siregar; Liza Novietta; Ruswan Nurmadi
Jurnal Pengabdian Kepada Masyarakat Digital Vol 1, No 1: JUPED - Februari 2022
Publisher : Insight Power (Kekuatan Wawasan)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.531 KB)

Abstract

The benefits of Medium, Small and Micro Enterprises (MSMEs) carried out by the community are often only sufficient for the needs of daily life, have not yet reached the development stage. The community of MSME actors is faced with the problem of how-to-do-good promotion and marketing, thereby increasing consumers. Community Service Activities carried out by universities can provide a solution to this problem. Digital Promotion and Digital Marketing for MSME actors can be carried out through socialization and training. This of course is something that must be done so that MSME actors can adapt to the current digital era. This community service is carried out in Bukit Lawang Village. Business development is the target to be achieved for MSME actors.Keywords: Community Service, MSMEs, Digital Promotion, Digital Marketing, Business Development
Pendampingan Pelaku UMKM untuk Optimalisasi Harga Jual Produk Liza Novietta; Ruswan Nurmadi; Kersna Minan
Jurnal Pengabdian Kepada Masyarakat Digital Vol 1, No 3: JUPED - Agustus 2022
Publisher : Insight Power (Kekuatan Wawasan)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.829 KB)

Abstract

MSMEs are part of the national economy that is self-reliant and has great potential to improve people's welfare. MSMEs have a significant role in the country's economic growth. The biggest problem is how SMEs can survive, compete and develop because it is related to the achievement of profits and the need for business capital. In order to achieve business goals, MSME actors must pay attention to the optimal selling price of their products. The selling price of products that are too low or too high will make profit not maximized, or will even result in losses. Forum Akademisi dan Praktisi Desa (FAPDes), where Universitas Harapan Medan is one of Education Institutions/University that joins it, provides assistance for Village Superior Products to MSME actors. It is hoped that in the future MSME actors who receive assistance can develop their businesses and excel compete with similar businesses or industries.Keywords: MSMEs, Selling Price, Profit
Pencatatan Laporan Keuangan Berbasis Digital Untuk Usaha Mikro, Kecil dan Menengah Kersna Minan; Liza Novietta; Ruswan Nurmadi
Jurnal Pengabdian Kepada Masyarakat Digital Vol 1, No 1: JUPED - Februari 2022
Publisher : Insight Power (Kekuatan Wawasan)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.131 KB)

Abstract

The problem that is often faced by Medium, Small and Micro Enterprises (MSMEs) is the lack of understanding of the preparation of financial statements, so they do not know for sure whether the capital they have has been effectively used and the efficiency of operating expenses, so that they can generate maximum profit. Lack of working capital and difficulties in obtaining additional profits from banking institutions that have special requirements for the provision of small business capital, such as the existence of financial reporting according to the standards that have been set for MSMEs are also problems faced. Higher Education Institutions, through community service activities, must assist the government in providing socialization and training to MSME actors on how to prepare financial reports, especially through digital-based applications, in order to make it easier for MSME actors and adjustments to the times. This community service is carried out for MSME actors in Medan Labuhan District. By carrying out this activity, it is hoped that it will increase the prosperity of the MSME community.Keywords: Community Service, MSMEs, Financial Reporting, Digital Application, Community Prosperity
Pengaruh Likuiditas, Leverage dan Profitabilitas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2016-2022 Desi Qonita; Listiorini Listiorini; Liza Novietta
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the effect of Liquidity, Leverage, Profitability on Quality Of Income with Company Size as a moderating variable. This type of research is a type of quantitative research. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used was purposive sampling with a sample of 59 companies with 5 years of observation so that the total sample was 295. The data analysis technique of this research used Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) using residual test.The results of this study indicate that Liquidity and Profitability have a significant effect on Quality Of Income, while Leverage have no effect on Quality Of Income. Company Size is able to moderate the influence of Liquidity, Leverage and Profitability on Quality Of Income in Manufacturing Companies listed on the Stock Exchange. Indonesian Securities 2016-2020 Period.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2019) Annisa Fadhillah; Karya Satya; Liza Novietta
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. VIII | No. 1 | 2022
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.577 KB) | DOI: 10.30821/se.v8i1.12661

Abstract

This study aims to determine the effect of profitability, solvency and audit opinion on audit delay with compaby size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sample in this study were 40 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period. The data analysis technique used is multiple linear regression analysis with statistical data processing using SPSS version 20.0 data processing application.The results of this study indicate that profitability and solvency have no effect on audit delay, however, audit opinion has been shown to have a positive and significant effect on audit delay. The MRA test results show that company size is able to moderate the relationship between the effect of profitability, solvency and audit opinion on audit delay.
KOMPARASI MODEL KEBANGKRUTAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Liza Novietta; Kersna Minan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 3 No. 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.447

Abstract

This research purpose to compare the bankrutpcy model : model Altman Z-Score, Ohlson and Zmijewski, to find out the different in prediction of bankrupcyt for textile and garmen industries that listed at Indonesia Stock Exchange from 2011 – 2014. Data analysis method is Paired Samples T-Test. Financial ratio analysis is used in every bankruptcy model and Paired Sample T-Test with the purpose to know the different of the prediction result from each model in the research. The results is no different between Altman vs Ohlson, Altman vs Zmijewski even Ohlson vs Zmijewski from 2011-2014.Keywords : financial ratio, analysis, bankruptcy
IMPLIKASI RASIO-RASIO KEUANGAN TERHADAP TINGKAT LABA PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Liza Novietta; Ruswan Nurmadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1719

Abstract

The purpose of this study was conducted to analyze the implications of the financial ratios of the rate of profit manufacturing companies partially or simultaneously, as well as analyzing the implications of the size of the company to the financial ratios to improve profit growth in manufacturing companies. This study uses secondary data, ie data manufacturing companies listed in Indonesia Stock Exchange for the years 2010 - 2012. The sample selection is done by purposive sampling and methods of data analysis in this study using multiple linear regression using SPSS version 19.Simultaneous testing provides results of the study with the conclusion that the independent variables, namely DER, ROE, ROA, CR and TATO significant effect on the level of corporate profits. While the partial test, just ROA and TATO that significantly influence the level of corporate profits, while DER, ROE and CR no significant effect on the level of corporate profits. Residual test results on a model of moderation that do conclude that the size of the company is moderating variables that weakened the relationship between the independent variables DER, CR and TATO with the dependent variable level of corporate profits. This is evidenced by the negative coefficient value of each of the independent variables and a significance level above 0.05. While the size of the company does not become a moderating variable that weaken nor strengthen ROE and ROA of independent variables with the dependent variable, namely the level of corporate profits
Optimalisasi Laba Berdasarkan Optimalisasi Harga Jual Produk Pelaku UMKM Ruswan Nurmadi; Liza Novietta; Kersna Minan
Jurnal Pengabdian Kepada Masyarakat Digital Vol 2, No 1: JUPED - Februari 2023
Publisher : Insight Power (Kekuatan Wawasan)

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

Abstract

After the initial assistance regarding the importance of calculating the cost of production and cost of sales to optimize the selling price of MSME products, the next step is assistance regarding the process of calculating and determining product selling prices so that profit optimization can be achieved. MSMEs are also given socialization regarding the importance of obtaining optimal profits. If the profit earned increases, then the optimization of the selling price is declared successful. Of course, this is what SMEs want. The savings made when optimizing product selling prices can be used by MSME actors for other things needed in their business operations. By determining the optimal product selling price, MSME players will also get optimal profit. Forum Akademisi dan Praktisi Desa (FAPDes), in which Universitas Harapan Medan is one of the Higher Education Institutions that has joined, has carried out activities in the Village Excellence Product Assistance Program conducted by MSME actors. Through the observations that have been made, in fact, MSME actors have obtained increased profits based on optimal product selling prices. However, MSME actors feel that the increase in profit is not optimal and requires further periodic assistance so that their business can survive, develop, or compete with similar businesses.Keywords: MSMEs, Selling Price, Profit
Moderasi Ukuran Perusahaan kepada Pengaruh Utang Perusahaan dan Profitabilitas Perusahaan terhadap Nilai Perusahaan Ruswan Nurmadi; Liza Novietta; Yani Suryani; Desi Ika; Rizki Fillhayati Rambe
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.539

Abstract

Creating good firm value is a very important thing that must be done by companies, especially companies that are listed on the stock exchange. The company's ability to survive, grow and compete highly depends on the interest of investors to invest in the company. Investors will of course be more interested in investing in companies with good firm value, which is reflected in the company's stock price. Companies that are included in the real estate and property industry in the Indonesia Stock Exchange, are one type of industry that attracts investors because of good development prospects in the future. The results of this research state that firm debt does not significantly affect firm value, firm profitability significantly affect firm value, firm size can strengthen the effect of firm debt and firm profitability on firm value. This research recommends that in the future, relevant research uses different research objects and different research variables, which are expected to affect firm value, to add to the literature on the importance of firm value
Co-Authors Al-azhary, Intania Putri Andi Marwan Elhanafi Aniza R. Lubis Annisa Fadhillah Arief, Muhammad Aulia Zulfa Azwansyah Habibie, Azwansyah Cut Alya Djafar Desi Ika Desi Ika Desi Ika Desi Qonita Ika, Desi Ilham Ramadhan Nasution Iman Indrafana KH Kersna Minan Listiorini M Karya Satya Azhar M Rangga Arofhy Mawarda, Nanda Putri Melva Saidah Tanjung Muhammad Karya Satya Azhar Muhammad Ridwan Fatahillah Nanda Putri Mawarda Naufal Hirmawan Tarihoran Nurasiyah, Nurasiyah Nurhasanah Nurhasanah Pitri Afriani Rachmad Dharmawan Rizki Fillhayati Rambe Rizki Fillhayati Rambe Ruswan Nurmadi Saputra, Muhammad Zein Shiva Angelica sipa, Shiva Angelica Siregar, Rosyidah Tommy Tommy Yani Suryani