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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Journal Of Human And Education (JAHE) Jurnal Pengabdian Pada Masyarakat METHABDI
SILALAHI, DUMARIANI
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Kebijakan Dividen, Kebijakan Hutang Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2020 Rosmaneliana, Dina; Evadine, Rebecca; Silalahi, Dumariani; Hastalona, Dina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): 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.v5i1.4477

Abstract

Peningkatan nilai perusahaan merupakan dorongan yang diharapkan oleh pemilik perusahaan, karena dengan meningkatnya nilai perusahaan, akan tercipta kesejahteraan bagi para pemiliknya. Penelitian ini bertujuan untuk mengungkap seberapa besar pengaruh kebijakan dividen, kebijakan hutang, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan manufaktur. Dilakukan pada perusahaan manufaktur yang terdaftar di BEI selama periode 2016-2020, penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan menerapkan metode regresi linear berganda menggunakan SPSS versi 25. Hasil penelitian secara parsial, menunjukkan bahwa kebijakan dividen dan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sementara kebijakan hutang tidak berpengaruh secara signifikan. Secara simultan, hasil penelitian menunjukkan bahwa kebijakan dividen, kebijakan hutang, dan ukuran perusahaan secara bersama-sama berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil uji koefisien determinasi yang disesuaikan (R Square) menunjukkan nilai sebesar 0.291, menandakan bahwa kebijakan dividen, kebijakan hutang, dan ukuran perusahaan secara bersama-sama berkontribusi sebesar 29,1% terhadap nilai perusahaan, sedangkan sebesar 70,9% dipengaruhi oleh faktor lain seperti profitabilitas dan leverage.
Pelatihan Penyusunan Laporan Keuangan Sederhana Untuk UMKM Dlam Mendukung Pengelolaan Keuangan Berbasis Digital Silalahi, Harlen; Silalahi, Dumariani; Tarigan, Monang; Barus, Berlin
Journal Of Human And Education (JAHE) Vol. 5 No. 2 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i2.2464

Abstract

Pelatihan penyusunan laporan keuangan sederhana berbasis digital bagi UMKM di Sentra UKM Merr Surabaya bertujuan untuk meningkatkan keterampilan pelaku usaha dalam mengelola keuangan secara lebih sistematis dan modern. Digitalisasi dalam pencatatan keuangan menjadi langkah penting bagi UMKM untuk meningkatkan transparansi, aksesibilitas, dan kemudahan dalam analisis keuangan. Pelatihan ini mencakup materi mengenai pentingnya pencatatan keuangan, penggunaan aplikasi keuangan digital, serta strategi penerapan yang efektif. Hasil pelatihan menunjukkan bahwa peserta mengalami peningkatan pemahaman dalam menyusun laporan keuangan berbasis digital serta menyadari manfaatnya dalam pengelolaan usaha. Namun, masih terdapat tantangan seperti kurangnya konsistensi dalam pencatatan dan kebiasaan mencampur keuangan pribadi dengan bisnis. Oleh karena itu, tindak lanjut berupa pendampingan dan edukasi lanjutan sangat diperlukan agar UMKM dapat secara berkelanjutan menerapkan pencatatan keuangan digital dalam operasional mereka.Kata Kunci: UMKM. Laporan Keuangan Digital, Pencatatan Keuangan, Digitalisasi UMKM, Pengelolaan Keuangan
Pacu Ekonomi Kreatif dan Pembuatan Sabun Cair di Pusat Informasi & Konseling (PIK) Remaja Share SMP Negeri 7 Medan Purba, Dianty Putri; Rosmaneliana, Dina; Evadine, Rebecca; Silalahi, Dumariani; Siregar, Achiruddin
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp89-92

Abstract

The creative economy has developed in Indonesia since the rise of the digital era. Many people use this as an opportunity to earn more income, such as creating content or selling via social media. Creative economic activities in schools can be something that can be considered to help bridge the future of today's teenage children. Adolescents must know their potential and explore this potential so that it can be developed through creativity. There are several obstacles to the creative economy among young people at SMP Negeri 7 Medan, namely not understanding the creative economy and still lacking skills. Training activities were carried out by giving lectures about the creative economy and then providing practice in making liquid soap. The activities carried out aim to increase the knowledge and skills of young people at SMP Negeri 7 Medan. With this training activity, young people from SMP Negeri 7 Medan have increased their knowledge about the Creative Economy and skills in making liquid soap. All training participants are able to practice making liquid soap well and it is ready to be marketed, thereby increasing their income and helping their family's economy.
The Effect Of Multinationality And Transfer Pricing On Tax Avoidance Through Profitability Barus, Berlin; Siregar, Zulkheiri Surya Putra; Silalahi, Dumariani; Silalahi, Harlen; Sihite, Jelita IP
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.1507

Abstract

  Over the past decade, tax revenues from Indonesia’s palm oil industry have declined, despite increasing production volumes. This phenomenon raises concerns about potential tax avoidance practices. This study investigates the influence of multinationality and transfer pricing on tax avoidance, with profitability as a moderating variable. Using panel data from palm oil companies listed on the Indonesia Stock Exchange between 2013 and 2020, the study employs multiple regression analysis through the EViews application. A total of 112 firm-year observations were selected using purposive sampling. The findings reveal that multinationality has a positive and statistically significant effect on tax avoidance, while transfer pricing does not exhibit a significant effect. Moreover, profitability does not significantly moderate the relationship between either multinationality or transfer pricing and tax avoidance. The regression model explains 14.26% of the variance in tax avoidance (R² = 0.1426). These results highlight the need for strengthened tax oversight and regulatory measures in the palm oil sector, particularly regarding cross-border corporate structures. Keywords: multinationality, transfer pricing, tax avoidance, profitability, palm oil industry
Key Financial Determinants in Reducing Financial Distress in Indonesia’s Manufacturing Industry Silalahi, Harlen; Sitompul, Ganda Tua; Silalahi, Dumariani; Siregar, Zulkheiri Surya Putra; Nababan, Megawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3337

Abstract

  This study investigates key financial factors that influence the reduction of financial distress among manufacturing firms in Indonesia. Motivated by the limited literature on proactive financial strategies, the research focuses on four main financial indicators: profitability (ROA), liquidity (CR), leverage (DAR), and sales growth. Using a sample of 27 manufacturing companies listed on the Indonesia Stock Exchange over a five-year period (2018–2022), this study analyzes 135 firm-year observations. Financial distress is measured using the year-on-year change in the Altman Z-Score. Employing multiple linear regression, the findings reveal that profitability and liquidity significantly and positively affect the reduction of financial distress. In contrast, leverage and sales growth show no significant impact. The study also observes a general declining trend in financial distress across the sector during the observation period. These results highlight the importance of effective asset management and liquidity planning in maintaining financial stability. Practical recommendations include optimizing asset utilization, reducing reliance on short-term debt, and enhancing working capital efficiency to mitigate financial distress risks. Keywords: Profitability, Liquidity, Financial Distress, Manufacturing Industry, Financial Stability
Co-Authors Barus, Berlin Dina Hastalona EVADINE, REBECCA Nababan, Megawati Purba, Dianty Putri Rosmaneliana, Dina Sihite, Jelita IP Silalahi, Harlen Siregar, Achiruddin Siregar, Zulkheiri Surya Putra Sitompul, Ganda Tua Tarigan, Monang