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All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jurnal Vokasi Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya LingPoet: Journal of Linguistics and Literary Research Jurnal Ilmiah Mahasiswa Hukum Jurnal Akuntansi, Keuangan dan Perpajakan Boraspati Journal: Journal of Bilingualism, Organization, Research, Articles, Studies in Pedagogy, Anthropology, Theory and Indigenous Cultures. CSR International Journal
Syuhada, Putri
Politeknik Negeri Medan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Financial Distress Pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia Syuhada, Putri; Muda, Iskandar; Rujiman, FNU
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan. Agustus 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i2.22684

Abstract

The objective of the research was to analyze the influence of financial performance which included liquidity ratio, leverage, profitability, activity, cash flow, and firm size used to predict the possibility of financial distress at property and real estate companies listed in BEI (Indonesia Stock Exchange). The research used quantitative method by processing secondary data, financial statement of 54 property and real estate companies in the period of 2007-2018, and all of them were used as the samples, using census sampling techniques so that there were 509 observations and analyzed by using logistic regression analysis. It was found that, simultaneously, liquidity ratio, leverage, profitability, activity, cash flow, and firm size had the the influence to predict financial distress. Partially, liquidity ratio had positive and significant influence, leverage, profitability, cash flow, and firm size had negative and significant influence while activity ratio did not have any influence in predicting the possibility of financial distress condition at the property and real estate companies listed in BEI (Indonesia Stock Exchange) in the period of 2007-2018. The results of the study aim to help  the investors to know which one the health and financial distress corporate,  and the  company with good financial performance. So that, the investor takes the right decision. with good financial performance. So that, the investor takes the right decisionAbstrak. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan yang mencakup rasio likuiditas, leverage, profitabilitas, aktivitas, arus kas, dan ukuran perusahaan yang digunakan untuk memprediksi kemungkinan terjadinya financial distress yang ada pada perusahaan property dan real estate yang ada di Bursa Efek Indonesia (BEI). Penelitian kuantitatif digunakan dalam penelitian ini dengan mengolah data sekunder berupa laporan keuangan perusahaan property dan real estate tahun 2007-2018 sebanyak 54 perusahaan. Teknik sampel yang digunakan adalah sampel jenuh (sensus) dengan total amatan berjumlah 509. Model yang digunakan pada penelitian ini analisis regresi logistik. Pada penelitian ini secara serempak rasio likuiditas, leverage, profitabilitas, aktivitas, arus kas, dan ukuran perusahaan berpengaruh untuk memprediksi financial distress. Secara parsial, rasio likuiditas berpengaruh positif dan signifikan, rasio leverage, profitabilitas, arus kas dan ukuran perusahaan berpengaruh negatif dan signifikan, sedangkan rasio aktivitas tidak berpengaruh didalam menentukan kemungkinan terjadinya kondisi financial distress pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2007-2018. Hasil penelitian ini diharapkan dapat membantu para  investor untuk mengetahui mana perusahaan yang sehat dan tidak sehat, dan mana perusahaan yang memiliki kinerja yang baik, sehingga para investor tidak akan salah dalam mengambil keputusan.
Mekanisme Penanganan Tindak Pidana Perkosaan Yang Mengakibatkan Kehamilan Korban (Studi Di Polrestabes Medan) Syuhada, Putri
Jurnal Ilmiah Mahasiswa Hukum [JIMHUM] Vol 3, No 4 (2023)
Publisher : Universitas Muhammadiyah Sumatera Utara

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Abstract

Mekanisme Penanganan Tindak Pidana Perkosaan Yang Mengakibatkan Kehamilan Korban (Studi Di Polrestabes Medan)
Membangun Keterampilan Menulis Ilmiah Bagi Mahasiswa Tingkat Akhir Melalui Pelatihan Mendeley Reference Manager dan Optimalisasi Metadata Published or Perish Syuhada, Putri; Fatira AK, Marlya; Gultom, Selfi Afriani; Manik, M. Rikwan E.S; Heddy
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 5 No. 2 (2024): Edisi November 2024
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/madiya.v5i2.2154

Abstract

Mendeley is software that can manage various types of references in writing. The Elsevier company developed this application, which was first launched in August 2008. Mendeley is a reference management software that students need to learn. For every student working on the Final project, it is not only the content of the research that must be considered but also the writing technique. A good final report always includes valid reference evidence. Writing in scientific papers such as the Final Project must follow applicable regulations. In writing the Final Project of Medan State Polytechnic students, especially the Accounting Department, there are still some mistakes in making a bibliography or not citing the source references used in the scientific work. This is due to the lack of student understanding of applications that can be used to facilitate the making of the Final project. Understanding how to write the final report and cite reference sources. To help students facilitate the writing of the final project, it is necessary to have a basic understanding of the applications that can be used. With the Mendeley reference application, which can be used for free, it is hoped that students can apply it to the final project. The result of this service activity is an increase in knowledge, understanding, and proficiency of final-year students of the Accounting Study Program in using Mendeley reference manager for writing their final report. Students find Published or Perish helpful in obtaining metadata and references for their final report.
Analisis Kinerja Keuangan Hotel pada PT Pollux Hotels Group Tbk. Syuhada, Putri; Nuraini, Nuraini; Hasibuan, Raya Puspita Sari
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.2171

Abstract

This study aims to analyze the financial performance of PT Pollux Hotels Group Tbk. during the period 2021-2023 through a comprehensive evaluation of financial ratios. The object of study is PT Pollux Hotels Group Tbk., with a focus on financial ratio analysis that includes liquidity, solvency, profitability, and activity ratios. The data for this study are the financial reports of PT Pollux Hotels Group Tbk from 2021 to 2023 obtained from the Indonesia Stock Exchange (IDX). The research method uses a quantitative descriptive approach by analyzing secondary data. The results of the analysis show: (1) the company's liquidity performance is very good with a consistent increase in the current ratio; (2) the capital structure is relatively conservative with a controlled debt to asset ratio; (3) profitability fluctuates with a significant increase in 2022 but a decrease in 2023; (4) the efficiency of asset use has increased, especially in 2023. This study provides a comprehensive picture of the company's financial performance in the competitive hospitality industry.   Abstrak Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Pollux Hotels Group Tbk. selama periode 2021-2023 melalui evaluasi komprehensif rasio keuangan. Objek yang diteliti adalah PT Pollux Hotels Group Tbk., dengan fokus pada analisis rasio keuangan yang mencakup rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Data penelitian ini merupakan laporan keuangan PT Pollux Hotels Group Tbk dari tahun 2021 hingga tahun 2023 yang diperoleh dari Bursa Efek Indonesia (BEI). Metode penelitian menggunakan pendekatan deskriptif kuantitatif dengan menganalisis data sekunder. Hasil analisis menunjukkan: (1) kinerja likuiditas perusahaan sangat baik dengan peningkatan konsisten rasio lancar; (2) struktur modal relatif konservatif dengan rasio utang terhadap aset yang terkendali; (3) profitabilitas berfluktuasi dengan peningkatan signifikan pada tahun 2022 namun penurunan pada tahun 2023; (4) efisiensi penggunaan aset mengalami peningkatan, terutama pada tahun 2023. Penelitian ini memberikan gambaran komprehensif tentang kinerja keuangan perusahaan dalam industri perhotelan yang kompetitif.
PMKM Optimalisasi Penentuan Harga Jual Melalui Analisis Harga Pokok Produksi : Studi Kasus Pada Pabrik Tahu Sumedang Mas Kade (Jalan Cinta Karya Jalan Industri, Sari Rejo, Kec. Medan Polonia, Kota Medan, Sumatera Utara) Hasibuan, Raya Puspita Sari; Syuhada, Putri; Nuraini, Nuraini; Nizma, Cut; Desfrida, Mardelia
Jurnal Vokasi Vol 9, No 2 (2025): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i2.7098

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan solusi terhadap permasalahan manajerial yang dihadapi oleh Pabrik Tahu Sumedang Mas Kade, khususnya dalam hal penentuan harga jual produk yang selama ini belum dilakukan secara sistematis. Selama ini, penetapan harga hanya mengacu pada perkiraan biaya bahan baku tanpa mempertimbangkan keseluruhan komponen biaya produksi lainnya, seperti tenaga kerja, energi, penyusutan alat, dan biaya tidak langsung. Hal ini menyebabkan harga jual yang kurang akurat dan berpotensi mengurangi keuntungan usaha. Kegiatan pengabdian ini diarahkan untuk meningkatkan kapasitas pelaku usaha dalam hal pengendalian biaya dan penetapan harga jual berbasis perhitungan Harga Pokok Produksi (HPP) yang sesuai dengan karakteristik UMKM skala kecil. Target yang dicapai meliputi tersusunnya sistem sederhana perhitungan HPP, panduan praktis penetapan harga jual, serta pelatihan dan pendampingan kepada pelaku usaha. Data yang digunakan mencakup data primer melalui wawancara dan observasi langsung, serta data sekunder berupa catatan biaya usaha dan harga bahan baku. Tahapan kegiatan meliputi observasi awal, analisis komponen biaya, penyusunan sistem perhitungan HPP, pelatihan penghitungan harga, dan implementasi sistem harga berbasis HPP. Strategi penyelesaian dilakukan dengan pendekatan partisipatif agar solusi sesuai dengan kondisi riil usaha. Hasil kegiatan menunjukkan peningkatan pemahaman mitra terhadap struktur biaya dan kemampuan dalam menghitung HPP secara mandiri. Penerapan sistem harga berbasis HPP menghasilkan harga jual yang lebih kompetitif, rasional, dan berpotensi meningkatkan margin keuntungan secara berkelanjutan.
Pendampingan Penyusunan Laporan Keuangan Sederhana dan Pelatihan Manajemen Keuangan Dasar untuk UMKM : Meningkatkan Kapasitas Manajerial dan Akuntabilitas Syuhada, Putri; Putri, Anita; Safrida, Eli; Gultom, Selfi Afriani; Surianti, Meily
Jurnal Vokasi Vol 9, No 2 (2025): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i2.7097

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk membekali UMKM Putri Surbakti garden dengan pengetahuan dan keterampilan dalam mengelola keuangan secara tertib, transparan, dan sistematis. Selama ini UMKM tersebut masih belum dapat melakukan pengelolaan keuangan dengan baik. Hal ini ditandai dengan tidak dilakukannya pencatatan keuangan yang baik dan dengan tidak dilakukannya pemisahan antara uang pribadi dan keuangan usahanya. Permasalahan ini menjadi masalah utama yang dihadapi oleh UMKM tersebut. Kegiatan Pengabdian ini diarahkan untuk meningkatkan pemahaman dan kemampuan pelaku usaha dalam menyusun laporan keuangan secara mandiri.  Metode pelaksanaan dalam kegiatan pengabdian ini menggunakan pendekatan partisipatif dan aplikatif, yang tersusun dalam beberapa tahapan sistematis seperti : Identifikasi dan pemilihan mitra; Observasi awal dan analisis kebutuhan; Pelatihan dan penyampaian materi; Pendampingan Intensif’ serta evaluasi dan monitoring hasil. Hasil dari kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan kemampuan pelaku usaha dalam menyusun laporan keuangan secara mandiri. Selain itu, program ini juga mendorong terciptanya budaya bisnis yang lebih akuntabel dan professional yang berdampak positif terhadap efisiensi operasional dan kepercayaan konsumen. Dengan pendekatan yang praktis dan konsektual, program ini terbukti efektif dan memperkuat fondasi keuangan usaha kecil di sektor pertanian dan hortikultura
Enhancing Pronunciation Through Storytelling: A Case Study of Two EFL Learners Nuraini, Nuraini; Syuhada, Putri; Seri, Ermyna
LingPoet: Journal of Linguistics and Literary Research Vol. 6 No. 3 (2025): LingPoet: Journal of Linguistics and Literary Research
Publisher : Talenta Publisher

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Abstract

This study aims to investigate the effect of storytelling on pronunciation development among SMP and SMA students. The research focuses on how meaningful repetition, emotional engagement, and confidence-building in stories support articulation, intonation, stress, and rhythm. Using a qualitative approach, students’ storytelling performances were recorded, analyzed, and observed to identify patterns of pronunciation improvement. The results show that repeated phrases in narratives helped students master challenging sounds naturally, emotional content improved prosody and expression, and engaging stories enhanced speaking confidence. Storytelling created authentic, motivating contexts that encouraged students to practice language purposefully, combining cognitive, emotional, and social engagement. These results suggest that storytelling is a dynamic, student-centered strategy for pronunciation teaching, offering repeated practice, emotional engagement, and confidence support simultaneously. Incorporating storytelling into language instruction can improve students’ oral proficiency, prosody, and communicative effectiveness, making pronunciation learning more natural, effective, and enjoyable.
Pengaruh Leverage dan Arus Kas Operasi terhadap Financial Distress dengan Moderasi Profitabilitas Azzahra, Fatimah; Safrida, Eli; Situngkir, Anggiat; Napitupulu, Ilham Hidayah; Syuhada, Putri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2814

Abstract

The Indonesian textile industry faces intense competition and pressure from imported products, increasing the risk of financial distress. Financial distress, defined as the inability to meet financial obligations, threatens business continuity and is a major concern for investors and creditors. Prior studies on leverage, operating cash flow, and profitability show inconsistent results, leaving a gap in understanding, particularly regarding the moderating role of profitability. This study examines the effects of leverage and operating cash flow on financial distress and tests the moderating role of profitability in textile companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Leverage is measured by the Debt to Equity Ratio (DER), operating cash flow by the Operating Cash Flow Ratio (OCF), and profitability by Return on Assets (ROA). Financial distress is identified using the Springate model, with scores below 0.862 indicating distress. Logistic regression with panel data was applied to 10 purposively selected companies, yielding 50 firm-year observations. The findings reveal that leverage significantly affects financial distress, while operating cash flow and profitability show no significant influence. Moreover, profitability does not moderate the effects of leverage or operating cash flow on distress. Theoretically, this study contributes to the Pecking Order Theory by highlighting the limited role of profitability as an internal financing source. Practically, it provides insights for managers, investors, and creditors to strengthen financial sustainability through better capital structure management and profitability improvement.
Socialization and Education about Paylater and Online Loans for Vocational Students in Order to Reduce Hedonistic Behavior Putri Syuhada; Een Mardiyanti; Agus Firmansyah; Suri Purnami; Haris Pinagaran Nasution; Teddy Prasetyo
CSR International Journal Vol. 4 No. 1: December 2024
Publisher : ALTSA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35307/csrij.v4i1.49

Abstract

Socialization and Education About Paylater and Online Loans at Tarbiyah Islamiyah Private Vocational Schools to Reduce Hedonistic Behavior aims to provide education about paylater, online loans, using social media wisely and managing healthy finances. In order to run PMKM activities smoothly, the service team conducted a data collection technique by interviewing the Tarbiyah Islamiyah Private Vocational School. The solution provided is to find knowledge transfer through seminars on Socialization and Education about Paylater and Online Loans at Tarbiyah Islamiyah Private Vocational Schools to reduce hedonistic behavior. The cost of implementing PMKM activities is needed at Rp.1,500,000 (one million five hundred thousand rupiah) and requires physical facilities such as infocus, Mic, Speaker and certificates for schools and students of Tarbiyah Islamiyah Private Vocational School. After carrying out community service activities in the form of training and seminars to students, the results of the service were obtained that: Challenges in educating students about the negative impact of paylater, the dangers of online loans , hedonistic behavior, and the importance of implementing healthy financial behavior, such as saving, at Tarbiyah Islamiyah Private Vocational School, have been overcome with interesting and interactive educational activities. This activity includes providing an understanding of the risks of using paylater and loans, the impact of hedonistic behavior in finance, and the importance of saving early as a step to manage finances wisely. One of the programs carried out is personal financial management and healthy financial planning training, which aims to form a positive mindset towards money and wise use of financial services. This educational activity has succeeded in increasing students' understanding of the importance of having healthy financial behavior with an average knowledge achievement result of 94% in paylater material, 91% in loan material, 87% in hedonism material, and 66% in healthy financial behavior material. However, the absence of a program that specifically addresses the threat of the dangers of consumptive behavior such as hedonism and the long-term impact of the use of paylater and loans is a challenge that needs to be overcome further. With a fun and creative approach, it is hoped that this educational activity can continue to expand awareness among students about the importance of wise financial management, as well as encourage them to be more active in implementing healthy financial behaviors, such as saving, in order to maintain their economic well-being in the future.
Contrastive Study Of Modality Between English And Javanese: Studi Kontrastif Modality Antara Bahasa Inggris dan Bahasa Jawa Nuraini; Putri Syuhada; Ermyna Seri
Boraspati Journal: Journal of Bilingualism, Organization, Research, Articles, Studies in Pedagogy, Anthropology, Theory, and Indigenous Cultures Vol. 2 No. 2 (2025): Volume 2 NUMBER 2 JUNI 2025
Publisher : PT. Batak Story Pedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64674/boraspatijournal.v2i2.17

Abstract

This study investigates the expression of modality—the linguistic means of conveying certainty, obligation, and speaker attitude—in English and Javanese short stories through a contrastive analysis. While modality plays a critical role in both languages, its realization exhibits notable cross-linguistic differences. Drawing on semantic and pragmatic frameworks, particularly the typology of modality proposed by Palmer (1986) and Nguyen Hoa (2004), this study categorizes and examines epistemic, deontic, dynamic, and intentional modalities. The findings reveal that English modal verbs tend to maintain relatively fixed meanings, whereas Javanese modality is characterized by greater contextual flexibility, often influenced by affixation and nuanced cultural cues. These contrasts underscore the linguistic richness of Javanese and highlight the importance of understanding modality in second language acquisition. The study contributes to the fields of language pedagogy, translation, and intercultural communication by emphasizing the need for accurate interpretation of modality across linguistic and cultural boundaries.
Co-Authors Agus Firmansyah Anita Putri, Anita Cut Nizma Desfrida, Mardelia Een Mardiyanti Ermyna Seri Fatimah Azzahra Gultom, Selfi Afriani Haris Pinagaran Nasution Hasibuan, Raya Puspita Sari Heddy Iskandar Muda Manik, M. Rikwan E.S Marlya Fatira AK Napitupulu, Ilham Hidayah Nuraini Nuraini Nuraini Rujiman, FNU Safrida, Eli Seri, Ermyna Situngkir, Anggiat Suri Purnami - Surianti, Meily Teddy Prasetyo