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ANALISIS EFISIENSI PENENTUAN PORTOFOLIO SAHAM PERUSAHAAN MANUFAKTUR DI PT. BURSA EFEK INDONESIA (BEI) Pangaribuan, Jonner
Jurnal Manajemen dan Bisnis Vol 12 No. 2 Tahun 2012
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v12i2.58

companies, as well as the influence of optimal portfolios and efficient manufacturing companies on stock returns in IDX. Benefits gained for investors itself is as an input to invest in stocks is optimal. The population in this study are all companies listed on the Stock Exchange, and the samples used are as many as 152 shares of manufacturing companies are divided into two portfolios based on market capitalization and value of corporate assets. Data collection techniques used by technical documentation, that the financial statements of companies that have previously run for two years ie from 2002 to 2003 observations. The data analysis technique used is multiple linear regression. Based on the results of the regression can be concluded that the higher the premium market significantly increases the risk of a stock portfolio of manufacturing companies. Regression coefficient for the independent variable on the dependent variable ERM portfolio return has a positive influence on the company. From the observations made, the optimal portfolio is the portfolio to be done based on the value of assets, particularly as it offers a great asset portfolio return of 55 percent with a 100 percent risk. Obviously the determination of the optimal portfolio for an investor to do and are applied in the efficient frontier curve is in accordance with the preferences of the investor returns and are willing to bear the risk. Therefore, investors should consider the investment shares of SBI level, analyzing the stock price and the expected return on a portfolio that is offered, as well as selecting a portfolio of shares in accordance with the preferences of the investor.

PENGARUH INFORMASI AKUNTANSI TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2011 Pangaribuan, Jonner
Jurnal Manajemen dan Bisnis Vol 13 No. 1 Tahun 2013
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v13i1.63

Investors intentionally want to get profit contionously.In stock market profit is gained from price differnce of buying and seling price, besides dividend. Theoritical approach (fundamental approach it is concluded that stock price is influenced by accounting infornatio.. In this research it is intended to find out whether the four fundamental facorscan can explain the stock price change. The selected four fundamental factors are return on equity, debt equuity ratio , book value, dan total asset turnover..The result shows that the four fundamental factors can not explain the price change of Food and Beverages companies stocks.

LABA EKONOMIS VERSUS LABA AKUNTANSI DALAM MEMPREDIKSI KENAIKAN ATAU PENURUNAN HARGA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012-2013 Pangaribuan, Jonner
Jurnal Manajemen dan Bisnis Vol 13 No. 2 Tahun 2013
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v13i2.77

So many researches had been conducted to find out what factors infuenced the stock prices. So far there is no same conclusion regarding this. Based on theoritical approach the price is affeceted by achieved profit which is reported in finacial statements. Not satisfied by this approach researchers develope a more comprehensive approach which is known as EVA.In this concept cost of capital is considered ,analysis is not merely based on profit any more.Procit based on acounting approach versus profit based on economical approach. Do EVA can explain the prica change? Wich profit can explain more clearly? The resut of analysis shows that EVA(Economical Profit) can explain more clearly than Accounting Profit

PENGARUH INFORMASI AKUNTANSI TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Pangaribuan, Jonner
Jurnal Riset Akuntansi & Keuangan Vol 1 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Investor berusaha mendapatkan keuntungan berkesinambungan. Di pasar saham keuntungan diperoleh dari perbedaan harga beli dan harga jual, selain dividen. Berdasarkan pendekatan teoritis (pendekatan fundamental) dapat disimpulkan bahwa harga saham dipengaruhi oleh informasi akuntansi. Penelitian ini dimaksudkan untuk mengetahui apakah empat faktor fundamental dapat menjelaskan perubahan harga saham khususnya di perusahaan Food and Beverages yang terdaftar di BEI. Keempat faktor mendasar tesebut adalah return on equity, debt rasio equity, book value, dan total asset turnover. Jika dapat menjelaskan, maka selanjutnya ingin dicari faktor fundamental yang mana yang paling dapat menjelaskan. Untuk itu dibangun sebuah model. Model yang akan dibangun adalah canonical correlation. Analisis data dengan analisis diskriminan. Hasil penelitian menunjukkan bahwa empat faktor fundamental tidak dapat menjelaskan perubahan harga harga saham perusahaan Food and Beverages.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN CASH HOLDING (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015) Humendru, Anugerah; Pangaribuan, Jonner
Jurnal Riset Akuntansi & Keuangan Vol 4 No. 1 Tahun 2018
Publisher : UNIKA Santo Thomas

Penelitian bertujuan untuk mengetahui pengaruh Growth Opportunity, Cash Conversion Cycle dan Net Profit/Loss terhadap Cash Holding pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2015. Rumusan masalah dalam penelitian ini adalah â€Apakah Growth Opportunity, Cash Conversion Cycle dan Net Profit/Loss berpengaruh terhadap Cash Holding?â€. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 15 perusahaan. Data diperoleh dari Bursa Efek Indonesia tahun 2012-2015. Teknik analisis data yang digunakan adalah regresi linier berganda dengan tingkat signifikansi sebesar 5%. Hasil uji secara parsial menunjukkan bahwa Growth Opportunity tidak berpengaruh terhadap Cash Holding, sedangkan Cash Conversion Cycle dan Net Profit/Loss berpengaruh positif signifikan terhadap Cash Holding. Hasil uji secara simultan menunjukkan bahwa Growth Opportunity, Cash Conversion Cycle dan Net Profit/Loss berpengaruh terhadap Cash Holding. Kemampuan variabel independen dalam menjelaskan variabel dependen sebesar 22,6% sedangkan sisanya sebesar 77,4% dijelaskan oleh variabel lain di luar model penelitian ini.

PENERAPAN MANAJEMEN PAJAK PENGHASILAN PASAL21 PADA PT.PERKEBUNAN NUSANTARA IV MEDAN Pangaribuan, Jonner; Situmorang, Devi Anastasia
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1760

<br data-mce-bogus="1"> Penelitian ini bertujuan untuk menghitung besarnya pajak terutang perusahaan dan laba setelah pajak apabila menerapkan metode manejemen pajak penghasilan pasal 21. Teknik analisis data yang digunakan adalah metode deskriptif. Data yang digunakan adalah data sekunder yaitu data daftar gaji dan laporan laba rugi. Hasil penelitian menunjukkan bahwa penerapan manejemen pajak penghasilan pasal 21 dari iantara tiga (3) pilihan metode, yaitu memberikan tunjangan pajak kepada karyawan, pajak karyawan ditanggung perusahaan, dan tunjangan pajak serta pajak ditanggung perusahaan, yang paling menguntungkan adalah memberikan tunjangan pajak dan pajak ditanggung kepada karyawan. Hal ini disimpulkan setelah melakukan perbandingan perhitungan.Kebijakan memberikan tunjangan pajak dan pajak ditanggung kepada karyawanmenghasilkan laba setelah pajak yang lebih besar yaitu sebesar 3.611.976.114 dan memberikan penurunan PPh Pasal 21 yang disetor sebesar 1.494.954.921.

PENGENDALIAN PERSEDIAAN PUPUK DENGAN TEKNIK PPB (PART PERIOD BALANCING) (STUDI KASUS PT. PERKEBUNAN MILANO SEI DAUN DESA PENGARUNGAN KECAMATAN TORGAMBA KABUPATEN LABUHAN BATU SELATAN) Pangaribuan, Jonner; Lumbantoruan, Ivan Rivaldi
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2458

This study aims to determine the optimal inventory and minimal costs with the PPB (Part Period Balancing) technique at PT. Perkebunan Milano Sei Daun Plantation, Pengarungan Village, Torgamba District, Labuhan Batu Selatan Regency in 2020. The research method used in this study is the documentation method in the form of ordering cost data, storage costs, and data about Lead Time (Waiting Time). The data analysis technique used is the PPB technique method, namely determining the amount of fertilizer inventory, determining ordering and storage costs, determining data on Lead Time and determining the number of economical orders per month (5 months).Based on the calculation of the results of the analysis of fertilizer supplies using the PPB (Part Period Balancing) technique, it was found that fertilizer orders were made according to the fertilizer needs to be used every month with the ability of the workforce in the company to sprinkle Super NPK fertilizer, so that the inventory became zero and there was a cost savings for holding fertilizer supplies. Super NPK. Based on the results of the analysis using the PPB technique, the waiting time (Lead Time) in planning for ordering Super NPK Fertilizer fertilizer orders can be made every mid-month starting from January - May, for ordering NPK Super fertilizer in July - November it can be done every mid-month according to their needs, so that fertilizer does not accumulate in the warehouse which causes fertilizer to petrify due to being stored for too long and the warehouse becomes full. Based on the analysis of the supply of NPK Super fertilizer with the PPB (Part Period Balancing) technique, if fertilizer orders are made every month with 5 orders starting from January - May the company will save storage costs to Rp 59,656,704 which was previously Rp 102,934,651, so the difference is Rp 43,368,947. The company also saves on inventory costs by Rp 135,712,855 which previously was Rp 178,990,810, so the difference is Rp 43,277,955. If the fertilizer order is ordered 5 times, starting in July - November the company will save storage costs of Rp. 67,656,294 which previously was Rp. 137,482,434, so the difference is Rp. 69,826,140. The company also saved inventory costs by Rp 193,531,745 from Rp 263,357,893, so the difference was Rp 69,826,148.

ANALISIS KINERJA KEUANGAN PEMERINTAH DESA PADA DESA SEI MERAH KECAMATAN TANJUNG MORAWA KABUPATEN DELI SERDANG Pangaribuan, Jonner; Sirait, Josua
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2984

This study aimed to determine the financial performance of the village government in Sei Merah Village, Tanjung Morawa District, Deli Serdang Regency, in 2018-2022. The population in this study are the elements in the Village Revenue and Expenditure Budget Realization Report (APBDes) in Sei Merah Village, Tanjung Morawa District, Deli Serdang Regency. The sample in this study is a saturated sample using elements of the Village Revenue and Expenditure Budget Realization Report (APBDes) in Sei Merah Village for five years, namely 2018-2022. The analysis technique in this study is to use quantitative descriptive using financial ratios, namely the independence ratio, effectiveness and efficiency ratio, harmony ratio, and growth ratio. The results showed that the financial performance of the government of Sei Merah Village, Tanjung Morawa District, Deli Serdang Regency in 2018-2022 based on the independence ratio was categorized as very low, the effectiveness ratio was classified as very effective, the efficiency ratio was categorized as inefficient, the harmony ratio was still very much dominated by routine spending rather than development spending and the growth ratio is classified as medium growth. Overall, the financial performance of the Sei Merah village government in 2018-2022 is deficient. Although the village government has succeeded in realizing the village's original income very effectively and the growth of the village's original income is quite good, the Sei Merah village government is still very low in independence, the use of funds is inefficient, the allocation of routine expenditure is very high, and the development expenditure is low.

ANALISIS PENGARUH AKUNTABILITAS DAN TRANPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH KOTA BATAM Pangaribuan, Jonner; Situmorang, Haneessa Hana
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3519

Penelitian ini bertujuan untuk mengetahui pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah Daerah Kota Batam. Instrument dalam penelitian ini adalah kuesioner yang disebarkan langsung kepada responden. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah Purposive Sampling dengan criteria sampel yaitu Camat, Sekretaris Camat, Kasubbag Keuangan dan Program serta Staff yang memiliki pengalaman kerja lebih dari 5 tahun.. Instrument dalam penelitian ini adalah kuesioner yang disebarkan langsung kepada responden. Metode analisis data yang digunakan dalam penelitian ini adalah Uji Kualitas Data, Uji Asumsi Klasik, Analisis Regresi Linier Berganda dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan keuangan berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah Kota Batam. Begitu pula dengan transparansi pengelolaan keuangan, berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah. Dalam hal ini, semakin tinggi tingkat akuntabilitas dan transparansi pengelolaan keuangan maka kinerja pemerintah daerah juga akan semakin baik. Dengan meningkatkan akuntabilitas dan transparansi pengelolaan keuangan seluruh unit yang ada diharapkan dapat meningkatkan kinerja pemerintah daerah dalam rangka mendorong terciptanya pemerintahan yang baik.

PENGARUH STRATEGI INTENSIFIKASI DAN EKSTENSIFIKASI SERTA KEBIJAKAN PEMERINTAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN KABUPATEN NIAS BARAT Lahagu, Kasihniat Gustiani; Saragih, Joana L.; Pangaribuan, Jonner
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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

This research aims to test how significantly the Intensification, Extensification, and Government Policy Strategies influence the increase in Regional Original Income. The sampling technique used is saturated sampling, where all members of the population are included as samples. The data was obtained from the Regional Financial and Asset Management Agency (BPKPD) of Nias Barat Regency, covering the years from two thousand twenty-one to two thousand twenty-three. The analysis technique employed in this study is Multiple Linear Regression, with a significance level of five percent. Based on the results of the t-test, it shows that the Intensification Strategy has a positive and significant effect on Local Revenue, with a calculated t-value of two point two seventy-seven, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero four eight, which is less than zero point zero five. Extensification also has a positive and significant effect on Local Revenue, with a calculated t-value of two point one sixty-one, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero three six, which is less than zero point zero five. Additionally, Government Policy has a positive and significant effect on Local Revenue, with a calculated t-value of five point four eighty, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero zero zero, which is less than zero point zero five. Furthermore, the F-test results indicate that the Intensification Strategy, Extensification, and Government Policy, when considered together, have a positive and significant effect on Local Revenue, with a calculated F value of seventy-three point seven fifty-four, which is greater than the F-table value of two point eighty, and a significance level of F at zero point zero zero zero, which is less than alpha zero point zero five.

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