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All Journal Jurnal Mirai Management eCo-Buss Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Ilmiah Wahana Pendidikan JUPADAI : Jurnal Pengabdian Kepada Masyarakat JURSIMA El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Erni Yanti Natalia
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PENGARUH LIKUIDITAS, SOLVABILITAS DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS Tri Vaviola Gea; Erni Yanti Natalia
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Tujuan dari penelitian ini adalah untuk mempelajari hasil penelitian Likuiditas, Solvabilitas dan Perputaran Modal Kerja terkait dengan Profitabilitas pada perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2015-2019. Dalam penelitian ini menggunakan tiga (3) variabel independen dan satu (1) variabel yang disepakati. Data yang digunakan dalam penelitian ini adalah data sekunder yang terdiri dari laporan keuangan perusahaan manufaktur. Dalam penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini diambil dari sektor pertambangan. Metode pemilihan sampel yang digunakan adalah metode purposive sampling dengan beberapa kriteria yang telah dihasilkan dengan pertimbangan tertentu sehingga cocok untuk dijadikan sampel. Lalu ada 16 perusahaan dengan sampel 80 sampel di perusahaan manufaktur sektor pertambangan. Untuk menentukan efek parsial, peneliti menggunakan analisis linier berganda. Pengujian hipotesis dilakukan dengan uji simultan dan uji regresi parsial. Kesimpulan dari uji simultan adalah bahwa Likuiditas, Solvabilitas dan Perputaran Modal Kerja dianggap signifikan sehubungan dengan profitabilitas di sektor pertambangan. Demikian juga dengan hasil uji parsial menunjukkan bahwa variabel Likuiditas dan Solvabilitas, berpengaruh signifikan terhadap Profitabilitas. Sedangkan variabel Turnover Modal Kerja tidak signifikan terhadap profitabilitas di sektor pertambangan.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Irayanti Siahaan; Erni Yanti Natalia
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Kemampuan perusahaan untuk menghasilkan laba adalah salah satu tolok ukur keberhasilan perusahaan. Manajer perusahaan menggunakan keuntungan untuk mengetahui berapa banyak kemajuan dan kesuksesan bisnis mereka. Sedangkan untuk karyawan perusahaan, semakin tinggi pendapatan perusahaan, semakin besar peluang untuk mendapatkan kenaikan gaji. Tujuan dari penelitian ini adalah untuk mengetahui dampak arus kas dan perputaran persediaan pada keuntungan perusahaan manufaktur di bursa efek Indonesia. 2015-2019. Sampel diambil dari 8 perusahaan berdasarkan kriteria yang telah ditentukan. Jenis informasi yang digunakan adalah informasi sekunder, www.idx.co.id dan situs web masing-masing perusahaan. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil pemeriksaan parsial menunjukkan: Nilai perputaran kas variabel adalah 0,004 <0,05. Nilai signifikan dari variabel turnover persediaan adalah 0,479> 0,05. Hasil pengujian menunjukkan bahwa nilai signifikannya adalah 0,013 <0,05. Akibatnya, perputaran kas mempengaruhi laba perusahaan manufaktur di Bursa Efek Indonesia, perputaran persediaan tidak mempengaruhi laba perusahaan yang memproduksi di Bursa Efek Indonesia, perputaran kas dan perputaran persediaan memiliki efek positif pada laba perusahaan yang memproduksi di Indonesia.
Analisis Pengaruh Profitabilitas Dan Rasio Pasar Terhadap Harga Saham Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Veronica Veronica; Erni Yanti Natalia
eCo-Buss Vol. 4 No. 3 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i3.301

Abstract

This study aims to determine the variable ROE, ROA and EPS of the company’s stock price that is listed on the Indonesian Stock Exchange (BEI) 2016-2020. The population in this study were company’s industry subsector food and beverage. This study were using purposive sampling method.The result of this study showed that ROE and ROA does not effect the Stock Price with a significance level of 0,610 where 0,610 > 0,05 and has t of t count 0,513 < 2,013 and variabel ROA 0,549 where 0,549 > 0,05 and has t of t count 0,603 < 2,013 negative direction. EPS is partially a significant positive effect with a significance level of 0,000 where 0,000 < 0,05 and t count 8,390 > 2,013 positive direction and simultaneously the ROE, ROA and EPS together a significant effect on the stock price with a significant value of 0,000 < 0,05 and F count is found to be 41,547 while F table is equal to 2,807 or 41,547 > 2,807. Value adjusted R Square of 0,713 means that the stock price variable variation can be explained by the variable is 71,3% and 28,7% is explained by other variables not included in the research model
Effect of Intangible Assets, Company Size, Tax Compliance, and Leverage on Transfer Pricing Mortigor Afrizal Purba; Erni Yanti Natalia; Jontro Simanjuntak
Jurnal Mirai Management Vol 7, No 3 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i3.3365

Abstract

This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The results of this study show that intangible assets, firm size, tax compliance, leverage simultaneously have a significant effect on a company’s decision to practice transfer pricing, as well as intangible assets and leverage partially, have a positive and significant effect on transfer pricing. But firm size partly has a negative and significant effect on transfer pricing. Meanwhile, tax compliance has no significant effect on transfer pricing Kata Kunci: intangible assets, firm size, tax compliance, leverage, and transfer pricing
Pengaruh Likuiditas, Ukuran Perusahaan dan Pergantian Auditor Terhadap Ketepatan Waktu Pelaporan Keuangan Wahyu Dewi Retno Wulandari; Erni Yanti Natalia
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 7 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.052 KB) | DOI: 10.5281/zenodo.7826912

Abstract

This study aims to determine the effect of liquidity, company size and auditor turnover on the timeliness of financial reporting in automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. This study used an associative quantitative approach with a population of 13 companies and 9 companies were selected as samples. Using a purposive sampling technique in accordance with the research criteria. Secondary data in the form of financial reports are used in this study, for analysis and data processing using SPSS Version 26. The results of this study are that partially liquidity and also company size have a positive and significant effect on the timeliness of financial reporting where liquidity has a t count of 1.729 > 1 .6828 t table and company size has a t count value of 1.817 > 1.6828 t table. Meanwhile, auditor turnover is negative -0.047 and significance is 0.275 <0.05. Simultaneously liquidity, company size and auditor turnover affect the timeliness of financial reporting with a calculated F value of 2.680 > 2.45 F table.
Analisis Faktor Faktor Yang Mempengaruhi Penerapan Digitalisasi Akuntansi Pada Usaha Mikro Kecil Menengah di Kota Batam Nadiah Indriyani; Erni Yanti Natalia
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 8 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7897990

Abstract

Using the UTAUT approach, this study aims to identify the factors that influence the application of accounting digitization to micro and medium enterprises in Batam City. With 259 research samples, this study used an associative quantitative approach. Multiple linear regression analysis was used as the analysis method. SPSS 26 statistical software was used. According to the findings of the t-test research, performance expectations have a 2,414 > 1,969 positive effect on the decision to implement accounting digitization, with a sig t value of 0,013< 0,05 Effort expectations have a negative effect on the decision to implement accounting digitization by - -0,656 < 1,969 with a sig t value of 0,513 < 0,05 Social influence has a 2.384 > 1.969 positive effect on the decision to implement accounting digitization, with a sig t value of 0,018 <0,05. facilitating conditions did not have a positive effect on the decision to implement accounting digitization by 0,966 > 1,969 with a sig t value of 0,335 <0,05 trust perception has a positive effect on the decision to implement accounting digitization by 3,915 > 1,969 with a sig t value of 0,000 < 0,05 business scale has a positive effect on the decision to implement accounting digitization by 3,951 > 1,969 with a sig t value of 0,000 < 0,05
ANALISIS PENERAPAN SAK EMKM DALAM MENYUSUN LAPORAN KEUANGAN UMKM Mortigor Afrizal Purba; Erni Yanti Natalia
JURSIMA (Jurnal Sistem Informasi dan Manajemen) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i1.569

Abstract

Seeing the importance of applying accounting for UMKM, the IAI as a professional organization as well as a compiler of Financial Accounting Standards (SAK) through the Financial Accounting Standards Board (DSAK) composes accounting standards that are consistent with the characteristics of UMKM. Based on the results of the study, it can be concluded that, (1) Bookkeeping carried out on UMKM is still limited to business reports which are prepared not in accordance with financial accounting standards, but the entity considers them as financial statements. (2) The entity has not conducted accounting procedures in accounting. (3) UMKM have not implemented SAK-EMKM. (4) The entity has not been able to present financial statements in accordance with the SAK-EMKM.
ANALISIS RASIO LIKUIDITAS, RENTABILITAS, SOIVABILITAS PADA KINERJA KEUANGAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Ferlina Halawa; Erni Yanti Natalia
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to determine the financiaI performance of banks Iisted on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study consists of variabIes Current Ratio (X1), Net Profit Margin (X2), Debt to Equity Ratio (X3) on Return On Assets (Y). Based on the resuIts of the study it was concIuded that partiaIIy the Current Ratio (X1) and Debt to Equity Ratio (X3) variabIes showed a significant effect on Return On Assets (Y), whiIe the Net Profit variabIe Margin (X2) partiaIIy shows no effect on Return On Assets (Y), but together the variabIes Current Ratio (X1), Net Profit Margin (X2), Debt to Equity Ratio (X3) show an effect on Return On Assets ( Y. The coefficient of determination of 22.9% indicates that the VariabIe Current Ratio (X1), Net Profit Margin (X2), Debt to Equity Ratio (X3) onIy affect 22.9% on Return On Assets (Y) and the remaining 77 ,1% infIuenced by other variabIes that were not examined in this study.
PEMBINAAN KARAKTER ENTREPRENEUR PADA SISWA SMK PERMATA HARAPAN 2 BATAM Purba, Tiurniari; Vargo Christian L. Tobing; Erni Yanti Natalia; Nora Pitri Nainggolan; Mortigor Afrizal Purba
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Volume 4 Nomor 1 2025
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v4i1.166

Abstract

Entrepreneurs are individuals who run businesses or entrepreneurship with the aim of seeking profit or identifying business opportunities and taking the initiative to innovate. The easiest individuals to teach are school children, children who are undergoing formal education at school. It will be much easier to recognize and introduce entrepreneurial characters to school children because they spend their days at school. This PKM activity will combine lecture, discussion and training methods carried out at SMK Permata Harapan 2 Batam and attended by 30 participants. The results of the coaching showed that the obstacles that made the coaching participants never think of becoming an entrepreneur were not having a clear vision, not daring to take risks, having difficulty focusing on goals, not being used to having problem solving skills, and lacking an innovative spirit. After coaching, it was found that the participants had high self-confidence in their abilities and ideas, were open to change, had an innovative and creative spirit to create products, and were able to analyze problems, find solutions.
Faktor Faktor yang Mempengaruhi Mahasiswa Kota Batam dalam Memilih Jalur Karir Akuntansi Amielia Eka Putri Galu Mabela; Erni Yanti Natalia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1762

Abstract

This study aims to find whether intrinsic motivation, extrinsic motivation, and career exposure can influence students in choosing an accounting career path. This research contains 298 samples of active accountant students at Kota Batam taken from Universitas Internasional Batam, Universitas Riau Kepulauan, Universitas Universal and Universitas Batam. The method used in this research is quantitative with a Multiple Linear Regression statistic approach. To conduct this research, descriptive statistical tests, data quality tests, classical assumptions, multiple regression tests, coefficients of determination, and hypothesis tests are employed. The findings of this research are, intrinsic motivation partially influences students in choosing an accounting career path, extrinsic motivation partially influences the in choosing an accounting career path, career exposure partially influences the student in choosing an accounting career path. All of the variables simultaneously influence student accountants’ career path. Exposure career is the greater influence to students in choosing an accounting career path due to its coefficient regression score which is higher than independent variables. We suggest for future research to use the factor of a third person or use other factors such as motivation for overseas job opportunities.
Co-Authors Amielia Eka Putri Galu Mabela Ferlina Halawa Irayanti Siahaan Jontro Simanjuntak Mortigor Afrizal Purba Mortigor Afrizal Purba Nadiah Indriyani Nora Pitri Nainggolan Purba, Tiurniari Tri Vaviola Gea Vargo Christian L. Tobing Veronica Veronica Wahyu Dewi Retno Wulandari Windi Daun La'bi