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All Journal Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Penelitian Pendidikan Indonesia International Journal of Business, Economics & Financial Studies Accounting Progress
Zalukhu, Rika Surianto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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The Effect of Capital Structure, Financial Performance, Firm Growth and Size on Firm Value: Empirical Study on Manufacturing Listed Companies on the Indonesia Stock Exchange Hutauruk, Rapat Piter Sony; Zalukhu, Rika Surianto; Collyn, Daniel
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.22

Abstract

Today, companies in the industry and the current economic conditions have created tight competition between manufacturing companies. Competition in the manufacturing industry makes every company improve its performance so that its goals can still be achieved. A high company value is the desire of every company owner because a high company value indicates the prosperity of its shareholders is also high. This study analyses the effect of capital structure, financial performance, firm growth, and size on firm value. This type of research was descriptive quantitative. The study was conducted on 181 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019. The research sample was 41 companies. The sampling technique used was purposive. The type of data used is secondary data. Data were analyzed using multiple linear regression analysis methods. The results show that financial performance partially has a positive and significant effect on firm value. Meanwhile, capital structure, firm growth, and firm size partially have a positive and insignificant effect on firm value.
Factors that Influence the Effectiveness of Accounting Information Systems: A Case Study of Government Agency in North Nias Regency, Indonesia Zalukhu, Rika Surianto; Sinurat, Mangasi; Collyn, Daniel; Hutauruk, Rapat Piter Sony; Syahputra, Ari
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.23

Abstract

An Accounting Information System (AIS) is a system that collects, records and processes financial data and non-financial data related to financial transactions to produce information for decision-making. The decision-making process plays an important role in achieving organizational goals. This study aimed to analyze the factors that influence the effectiveness of Accounting Information Systems (AIS) at the government agency in North Nias Regency. The factors tested are user capability, top management support and education and training. The effectiveness of AIS is the study's dependent variable, while user capabilities, top management support and education and training are independent variables. This research was conducted on employees using AIS at the Regional House of Representative Secretariat, Education Office, and Civil Registry Office of North Nias Regency. The research population was 40. The sampling technique used saturation sampling. The type of data used is primary data. Data were obtained by using research questionnaires. Methods of data analysis using multiple linear regression analysis methods. The analysis results show that user capability, top management support, and education and training have a positive and significant effect on the effectiveness of AIS either partially or simultaneously.
The effect of learning and memory on brand equity and it’s implications on financing decisions for pt bsi msme customers in the maqasid syariah perspective Sarwoto, Sarwoto; Asmuni, Asmuni; Harahap, Isnaini; Zalukhu, Rika Surianto
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 9 No. 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020233357

Abstract

The study involved 300 MSME customers of PT BSM in North Sumatra, aiming to investigate the impact of learning and memory on financing decisions, with brand equity as a mediating variable. The study also incorporates the Maqasid Shariah perspective. This research adopts a quantitative descriptive approach, employing quota sampling techniques for sample selection and utilizing primary data collected through questionnaires distributed directly to respondents. Respondents' perceptions are measured using Likert scales. The research method utilizes the Structural Equation Modeling (SEM) approach, with a significance level of 5%. Data processing is conducted using Smart PLS 3.0 software, and references are managed through the Mendeley 7th edition program. The findings reveal that customer motivation affects financing decisions in PT BSM's micro-financing. Customer perception does not affect financing decisions in PT BSM's micro-financing. Customer learning does not affect financing decisions in PT BSM's micro-financing. Customer memory does not affect financing decisions in PT BSM's micro-financing. Customer motivation does not affect brand equity. Customer perception affects brand equity. Customer learning affects brand equity. Customer memory affects brand equity. PT BSM's brand equity influences microfinance decisions. Brand equity mediates the influence between customer psychology on microfinance decisions at PT BSM in North Sumatra. The implications of this study encourage PT BSM to enhance awareness of Shariah banking services, emphasizing the importance of Shariah banks in achieving Maqasid Shariah
Analisis Perilaku Biaya dan Penerapan Cost-Volume-Profit (CVP) pada UMKM Lemang Batok di Kota Tebing Tinggi Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Collyn, Daniel; Hutabarat, Metyria Imelda
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.288

Abstract

This study aims to analyze cost behavior in the Lemang Batok micro-enterprise (UMKM) in Tebing Tinggi City as a basis for more accurate production planning and pricing decisions. This research employs a descriptive qualitative approach using monthly production cost data obtained from the enterprise’s financial records. Total cost function was formulated to identify fixed costs, variable costs per unit, and the overall cost structure. A cost–volume–profit (CVP) analysis was then conducted to determine the break-even point and assess profit sensitivity to changes in production volume. The results indicate that the Lemang Batok enterprise carries fixed costs of IDR 3,100,000 per month and variable costs of IDR 415 per unit, resulting in a total cost function of Y = 3,100,000 + 415X. The CVP analysis indicates that the break-even point is reached at a production volume of 105 units per month at a selling price of IDR 30,000 per unit, while increasing production up to 700 units can significantly reduce the average unit cost and enhance the contribution margin. These findings demonstrate that separating mixed costs and applying CVP analysis provide a more accurate foundation for cost control and pricing decisions in micro-enterprises. This study contributes to the literature on cost behavior in traditional food-based micro-enterprises and offers practical recommendations for improving efficiency and profitability.
Co-Authors Anita Purba Arseto, Dedy Dwi Asmuni Asmuni Cai Cen, Cia Collyn, Daniel Colyn, Daniel Damanik, Sri Winda Hardiyanti Gugum Mukdas Sudarjah Huatauruk, Rapat Piter Sony Hutabarat, Metyria Imelda Hutauruk, Rapat Piter Sony Isnaini Harahap Jayanti S., Suci Etri JAYANTI, SUCI ETRI Sagala, Yomeini Margaret Sarwoto Sarwoto, Sarwoto Sinaga, Murbanto Sinurat, Mangasi Sinurat, Yenni Mariani Sri Murni Syahputra, Ari