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All Journal Jurnal Syntax Fusion : Jurnal Nasional Indonesia Akuntansi Prima Intelektual : Jurnal Penelitian Dosen Akuntansi

Merida

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Author-ID : 2048222

Humanities Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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UPAYA MENINGKATKAN PRESTASI BELAJAR MATEMATIKA DENGAN MENGGUNAKAN ALAT PERAGA PADA SISWA KELAS III SD NEGERI TELUK BETUNG Merida
Jurnal Syntax Fusion Vol 1 No 09 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v1i09.64

Tujuan penelitian yang akan dicapai adalah: untuk mengetahui meningkatnya prestasi belajar matematika pada aspek bilangan pecahan dalam pembelajaran dengan menggunakan alat peraga pada siswa kelas III SD Negeri Teluk Betung Kecamatan Karau Kuala Pelajaran 2017/2018. Bentuk penelitian Tindakan Kelas (PTK). Sedangkan populasi dalam penelitianyang digunakan dalam penelitian ini adalah siswa kelas III SD Negeri Teluk Betung Kecamatan Karau Kuala tahun pelajaran 2017/2018 dengan jumlah populasi sebanyak sejumlah 21 siswa. Dalam pengumpulan data, metode yang dipergunakan yaitu metode pokok yang meliputi metode test, observasi dan dokumentasi. Metode test digunakan untuk mendapatkan prestasi belajar matematika setelah siswa mendapatkan pengajaran siklus I dan siklus II., metode observasi digunakan untuk mengetahui kondisi sekolah, kondisi siswa saat mendapatkan pengajaran baik pada siklus I, maupun II, metode dokumentasi digunakan untuk mengetahui nama responden penelitian. Untuk menguji kesahihan data digunakan triangulasi data, dan triangulasi metode. Dalam proses analisa ada tiga komponen yang harus disadari oleh peneliti. Tiga komponen tersebut adalah: 1) data reduksi; 2) sajian data, 3) penarikan kesimpulan atau verifikasi. Berdasarkan hasil dan pembahasan dalam dapat diketahui bahwa nilai rata prestasi belajar Matematika siswa kelas III pada siklus I sebesar 67, pada siklus II sebesar 76 sehingga terdapat kenaikan nilai rata – rata dari siklus I ke siklus II. Prosentase ketuntasan belajar siswa pada siklus I menunjukkan angka sebesar 60,97 % (25 siswa tuntas dalam belajarnya dari seluruh peserta 41 siswa), pada siklus II sebesar 97,6 % (40 siswa tuntas dalam belajarnya dari seluruh peserta 41 siswa). Dengan demikian terdapat peningkatan ketuntasan belajar siswa dari siklus I ke siklus II.

Pengaruh Return on Assets, Return on Equity, Earning per Share terhadap Harga Saham (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2018-2020) Merida
JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: This study aims to determine the effect of Return on Assets, Return on Equity, Earning Per Share on share prices in mining companies listed on the IDX in 2018 - 2020. Background Problems: The number of business competitors results in business dynamics that are constantly changing so that many companies need additional funding to further develop their business so that they are able to survive. Novelty: Re-examining the factors used by previous studies which yielded contradictory results. Research Methods: The method used to take samples is non-probability sampling using purposive sampling method with the EViewss data processing application. Finding/Results: Purchasing shares in the mining sector or company should consider the RoA, RoE and EPS factors because these factors have long-term and short-term effects on stock prices. Conclusion: Return on Assets and Earning Per Share have a significant effect on stock prices, but Return on Equity has no effect on shares in mining sector companies listed on the IDX.

Pengaruh Likuiditas, Profitabilitas dan Leverage terhadap Return Saham pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018 Merida; Ayubi Sidiq, Al
JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: The purpose of this study was to analyze the effect of liquidity, profitability, and leverage on stock returns. The population of this study is a food and beverage company that has an IDX license. Background Problems: Stock returns are used to assess the company's profit obtained from the investment made. There are several factors that affect this stock return, there are liquidity, profitability and leverage. Novelty: The samples taken for this study were several companies that reported their annual financial statements in 2015-2018. Research Methods: The analysis used in this study is multiple regression analysis The sampling technique used is purposive sampling of 25 different companies. Finding/Results: The results of the study using the calssical assumption test which shows that there is a transfer of classical assumptions indicate that the available data processed is eligible to be used for multiple linear regression models. Conclusion: The results showed that liquidity, profitability and leverage variables significantly have a positive influence on stock returns.

Pengaruh Profitabilitas dan Likuiditas Terhadap Harga Saham Dengan Dividen Per Share Sebagai Variabel Moderating Merida; Aprilia Sari, Petty
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To test the effect of profitability and liquidity on stock prices with dividends per share as a moderating variable in manufacturing companies listed on the IDX. Background Problems: As a result of the COVID-19 pandemic, the Indonesian capital market is currently under pressure and many issuers have experienced a decline in their share prices. Novelty: Testing the profitability and liquidity of the stock price moderated by the dividend per share. Research Methods: Using a purposive sampling method on 10 companies with predetermined criteria. Finding/Results: Profitability proxied by return on equity has a significant effect on stock prices, while liquidity has no effect, furthermore DPS is not able to moderate the ROE relationship on stock prices but is able to moderate the CR relationship. Conclusion: Profitability proxied by return on equity has a significant effect on stock prices, while liquidity has no effect, furthermore DPS is not able to moderate the ROE relationship on stock prices but is able to moderate the CR relationship.

Analisis Sistem Pengendalian Intern, Siklus Pendapatan Untuk Keberlanjutan Perusahaan Merida; Anggun Yuliana, Khrisna; Pratama, Ardiansyah
JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i1.107

Introduction/Main Objectives: To know and analyze the internal control system, Revenue Cycle for Company Sustainability, by Testing Internal Control System Variables, Income on Company Sustainability. Background Problems: The current development of globalization has caused business competition between companies to become increasingly stringent in achieving the principles of efficiency, effectiveness and economy. Novelty: Retesting variables at different companies with different methods. Research Methods: A sample of 34 respondents was taken, with the analytical tool used, namely SPSS. Finding/Results: This study shows that the Internal Control System variable has a positive and significant effect on Company Sustainability and the Revenue Cycle has no positive and insignificant effect on Company Sustainability. Conclusion: The internal control system and corporate cycle of the companies analyzed have very good corporate sustainability.

Dampak Motivasi dan Persepsi Biaya Pendidikan terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi (PPAK) dengan Karakteristik Personal Individu Sebagai Variabel Pemoderasi Listiawati; Merida; Arsadi; Rays, Muh
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.157

Introduction/Main: This research discusses the influence of motivation, perceptions of educational costs, and individual personality on students' interest in taking Professional Accounting Education (PPAk). Background Problems: The problem studied in this research is the factors that influence students' interest in taking Accounting Professional Education (PPAk), with a focus on motivation, perceptions of educational costs, and individual personality. Novelty: Lies in combining motivational factors, perceptions of educational costs, and individual personality in the context of students' interest in taking PPAk. Research Methods: This research method is an exploratory study that combines qualitative and quantitative research methods. Finding/Results: Motivation has a significant influence on students' interest in taking PPAk, while perceptions of educational costs do not have a significant influence. Conclusion: Efforts to increase student interest in PPAk should be focused on efforts to grow and maintain motivation. That understanding and maintaining student motivation is very important to increase interest and participation in professional accounting education programs.

PROFITABILITAS, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN: MENGEKPLORASI FAKTOR PENENTU NILAI PERUSAHAAN BARANG KONSUMSI INDONESIA Badren, Yuliana Badren; Suswandoyo, M. Imam; Merida
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7664

Penelitian ini mempunyai tujuan menganalisis pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan, serta menguji kebijakan dividen yang menjadi variabel moderasi pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019–2022. Metode penelitian dalam pengujian ini adalah pendekatan kuantitatif dengan purposive sampling, sehingga menghasilkan 34 perusahaan dengan total 136 data observasi. Uji analisis data yang dilakukan menggunakan SPSS melalui regresi linier berganda dengan uji interaksi (MRA). Hasil penelitian menunjukkan bahwa adanya pengaruh negatif signifikan dari likuiditas terhadap nilai perusahaan, sedangkan profitabilitas mempunyai pengaruh positif dan signifikan. Kebijakan dividen tidak terbukti memoderasi pengaruh likuiditas terhadap nilai perusahaan, tetapi memperkuat pengaruh profitabilitas terhadap nilai perusahaan. Hasil temuan ini dapat memberikan implikasi praktis dimana manajemen perlu menjaga keseimbangan antara likuiditas untuk menghindari sinyal negatif bagi investor, dan memanfaatkan profitabilitas serta kebijakan dividen yang konsisten untuk meningkatkan kepercayaan pasar. Kebaruan penelitian ini terletak pada pengujian variabel likuiditas dan profitabilitas dengan menggunakan kebijakan dividen sebagai variabel moderasi pada sektor barang konsumsi di Indonesia selama periode pascapandemi, suatu bidang studi yang relatif jarang.

Co-Authors Anggun Yuliana, Khrisna Aprilia Sari, Petty Ardiansyah Pratama, Ardiansyah Arsadi Ayubi Sidiq, Al Badren, Yuliana Badren Listiawati Rays, Muh Suswandoyo, M. Imam

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