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All Journal SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Satyagraha Jurnal Ekonomi Perjuangan (JUMPER) Room of Civil Society Development Room of Civil Social Development
Arshandy, Eliza
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PADA UD. YAPHIN SNACK KARANG BANGUN KECAMATAN SIANTAR KABUPATEN SIMALUNGUN Arshandy, Eliza; Ervina, Nelly; Siregar, Liper; Eka Putri, Debi; Tondang, Claudia J.
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1700

Abstract

ABSTRACT. The aims of this study were: 1. To find out the description of the break even point as the basis for planning onion cake profits at UD. Yaphin Snack Karang Bangun, Siantar District, Simalungun Regency. 2. To find out the break even point as a basis for planning onion cake profits at UD. Yaphin Snack is located in Karang Bangun, Siantar District, Simalungun Regency. This research was conducted using qualitative descriptive analysis methods and inductive analysis. The types of data used in this study are qualitative data and quantitative data. Sources of data used in this study are primary and secondary data. The results of this study can be summarized as follows: 1. Fixed costs from 2017 to 2021 have not changed. 2. Raw material costs from 2017 to 2019 have increased 3. Direct labor costs have not increased except for the printing part. 4. Variable costs from 2017 to 2019 have increased. 5. Factory overhead costs from 2017 to 2019 have increased. 6. Production data for 2017 to 2019 has increased. 7. The break even point from 2017 to 2019 has increased. 8. The level of sales margin of safety from 2017 to 2019 has increased, but in 2020 it has decreased.
PENGARUH MANAJEMEN ASET DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR KERAMIK, PORSELEN DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA Arshandy, Eliza; Lie, Darwin; Jubi, Jubi; Ervina, Nelly
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 1 (2018): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.207 KB) | DOI: 10.37403/sultanist.v6i1.116

Abstract

The purpose of this research is to know the description of asset management, capital structure and profitability and the influence of asset management and capital structure on profitability at Firm in Sub-Sector Keramik, Porselen dan Kaca listed on the Indonesia Stock Exchange. The research design is a library research. The analysis data technique is: assumption classic test, qualitative and quantitative descriptive analysisThe result is Ŷ = -0,044+ 0,072X1 + 0,013X2. Correlation coefficient = 0,788 and RSquare 0,622. Simultaneous test results obtained Fcount>Ftable (18,079>3,44) or significance level obtained 0,000<0,05 means management and capital structure has significant effect on profitability at Firm in Sub-Sector Keramik, Porselen dan Kaca listed on the Indonesian Stock Exchange. The t-test for asset management shown tcount>ttable (4,911>2,073) or significance level is 0,000<0,05 means asset management has insignificant effect on the profitability at Firm in Sub-Sector Keramik, Porselen dan Kaca listed on the Indonesian Stock Exchange. The t-test for capital structure shown tcount<ttable (-1,421<2,073) or significance level is 0,169>0,05 means capital structure has insignificant effect on profitability at Firm in Sub-Sector Keramik, Porselen dan Kaca listed on the Indonesian Stock Exchange.The result of this research suggests the Company should not adding to much assets if that not increased in sales and also optimize the use of debt and the company seeks credition with lower interest rate. Keywords: management, capital structure and profitability
METODE TAFFLER DAN ALTMAN Z-SCORE DALAM MENGUKUR FINANCIAL DISTRESS PADA PT TIRTA MAHAKAM RESOURCES, Tbk. Manurung, Sepbeariska; Siregar, Liper; Arshandy, Eliza; Hutagalung, Daud Immanuel
Jurnal Ilmiah Satyagraha Vol 8, No 1 (2025)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v8i1.1239

Abstract

Abstract – This study aims to predict the level of bankruptcy of a company using the Taffler and Altman Z-Score methods at PT Tirta Mahakam Resources, Tbk. for the period 2015-2022 and to determine the comparison of the accuracy and error rate of each method used, namely the Taffler and Altman Z-Score methods. This study uses quantitative data by taking secondary data accessed from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used is descriptive qualitative and comparative analysis. The results of this study indicate that there are different results in predicting the level of bankruptcy produced using the Taffler method in contrast to the Altman Z-Score method. This can be seen from the highest level of accuracy is using the Altman Z-Score method with a percentage of 0% while the error rate is using the Altman Z-Score with a percentage of 100%. Thus it can be concluded that the most suitable and accurate method in predicting Financial Distress is the Altman Z-Score method.
Penguatan SDM dan Literasi Keuangan untuk Inovasi Produk UMKM Berkah Relief Pematangsiantar Silalahi, Marto; Sisca, Sisca; Putri, Debi Eka; Putra, Hendrick Sasimtan; Arshandy, Eliza; Silaen, Musa Fernando
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.664

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, tetapi masih menghadapi tantangan dalam manajemen keuangan dan inovasi produk. Pengabdian masyarakat ini bertujuan untuk meningkatkan kualitas sumber daya manusia (SDM) dan literasi manajemen keuangan untuk mendorong kreativitas dan inovasi produk pada UMKM Berkah Relief Pematangsiantar. Kegiatan diikuti oleh 12 peserta, terdiri atas pemilik dan staf pengelola usaha, dengan metode partisipatif melalui ceramah, diskusi interaktif, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan pada aspek kualitas SDM dan literasi keuangan (91,7%), serta kreativitas dan inovasi produk (83,3%). Pelatihan berbasis praktik nyata dan kontekstual terbukti efektif mendukung pengelolaan keuangan yang lebih baik, perencanaan usaha yang efisien, dan pengembangan produk yang lebih relevan dengan kebutuhan pasar lokal. Disarankan agar program ini direplikasi pada UMKM sejenis dengan pendampingan lanjutan untuk memperkuat inovasi produk dan pemanfaatan teknologi digital.
ANALYSIS OF STOCK INVESTMENT DECISION MAKING USING THE CAPITAL ASSET PRICING MODEL (CAPM) ON THE MNC36 INDEX: Capital Asset Pricing Model, return, risk, market return, stock beta, investment decision Silitonga, Hery Pandapotan; Anastasia Putri, Juan; Arshandy, Eliza
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.723

Abstract

The objective of the research conducted is to describe the return and risk of stocks in the MNC36 Index listed on the Indonesia Stock Exchange throughout 2018–2022 and to evaluate investment decisions based on undervalued and overvalued return conditions using the Capital Asset Pricing Model (CAPM) method. In this research, the method applied is descriptive analysis in both qualitative and quantitative forms. The results of the research show that: 1) There are 7 undervalued or efficient company stocks, where the individual returns are higher than expected, making these stocks worth buying before their prices rise. These stocks include: ANTM, BBCA, BBRI, BMRI, ICBP, MNCN, and PTBA. 2) There are 2 overvalued or inefficient company stocks, where the individual returns are lower than expected, making these stocks better sold before their prices drop. These stocks are: ASII and BBNI.
Penguatan SDM dan Literasi Keuangan untuk Inovasi Produk UMKM Berkah Relief Pematangsiantar Silalahi, Marto; Sisca, Sisca; Putri, Debi Eka; Putra, Hendrick Sasimtan; Arshandy, Eliza; Silaen, Musa Fernando
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.664

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, tetapi masih menghadapi tantangan dalam manajemen keuangan dan inovasi produk. Pengabdian masyarakat ini bertujuan untuk meningkatkan kualitas sumber daya manusia (SDM) dan literasi manajemen keuangan untuk mendorong kreativitas dan inovasi produk pada UMKM Berkah Relief Pematangsiantar. Kegiatan diikuti oleh 12 peserta, terdiri atas pemilik dan staf pengelola usaha, dengan metode partisipatif melalui ceramah, diskusi interaktif, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan pada aspek kualitas SDM dan literasi keuangan (91,7%), serta kreativitas dan inovasi produk (83,3%). Pelatihan berbasis praktik nyata dan kontekstual terbukti efektif mendukung pengelolaan keuangan yang lebih baik, perencanaan usaha yang efisien, dan pengembangan produk yang lebih relevan dengan kebutuhan pasar lokal. Disarankan agar program ini direplikasi pada UMKM sejenis dengan pendampingan lanjutan untuk memperkuat inovasi produk dan pemanfaatan teknologi digital.
Co-Authors Darwin Lie Debi Eka Putri Hendrick Sasimtan Putra Hutagalung, Daud Immanuel Juan Anastasia Putri Jubi, Jubi Manurung, Sepbeariska Marto Silalahi Musa Fernando Silaen Nelly Ervina Silitonga, Hery Pandapotan Siregar, Liper Sisca Sisca, Sisca Tondang, Claudia J.