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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Organum: Jurnal Saintifik Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Ilomata International Journal of Tax and Accounting Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Movere Journal International Journal of Community Service Jurnal Masyarakat Indonesia Journal of Governance Risk Management Compliance and Sustainability
Elly Susanti
Accounting Departement, Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Role of Investment Opportunity Set (IOS) in Moderating the Influence of Company Size, Activity, and Profitability on Capital Structure in Multi-Industry Sector Companies for the Period 2015–2019 Christine Dewi Nainggolan; Elly Susanti; Khairul Azwar
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i1.195

Abstract

Growing business competition expects companies to pay more attention to ensuring capital accessibility. Fulfillment of capital needs can be obtained both internally and externally from the company. The purpose of this research is to analyze the influence of firm size, activity, and profitability on capital structure moderated by investment opportunity set in multi-industry sector companies. The population in this research is a multi-industry sector company listed on the Indonesia Stock Exchange, with a research period of 2015 to 2019. The data analysis techniques used in this research are descriptive statistical analysis, classical assumption test, hypothesis test, and residual test for regression moderation analysis on SPSS. The results of this study showed that firm size and activity had a positive and significant effect, while profitability had a significant effect on the capital structure, Investment Opportunity Sets (IOS) play a role in moderating the influence of firm size, activity, and profitability on capital structures. The practical implications on this study, companies that have high investment opportunities it means companies have the opportunity to grow which has an impact on investors’ profits in the future. For companies, it helps managers in determining optimal capital structure policies in maximizing the company’s profit and creating well-being for investors.
SOCIALIZATION OF DIGITAL LITERACY AS AN EFFORT TO APPRECIATE OTHER PEOPLE'S WORK OR CONTENT ON SOCIAL MEDIA Herman Herman; Melvin M. Simanjuntak; Ernest Grace; Elly Susanti; Nelly Ervina
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.12251

Abstract

This community service activity was carried out with the aim of providing socialization for efforts to respect the content/work of others on social media. This activity was organized by KOMINFO Indonesia Maju with the main theme being the 2021 Digital Literacy National Movement. This activity was held on Wednesday, 17 November 2021 at 13.00 WIB until it was finished. This activity is carried out online through the zoom application. About 200 participants took part in this webinar activity. The target of the socialization is the people who live in the city of Pematang Siantar, North Sumatra Province. The results obtained from this webinar activity are increasing awareness and also digital literacy competence which is the most important milestone in educating social media users in ethics, especially in avoiding plagiarism of content or other people's work on social media which can have a negative impact on its users itself
Faktor-Faktor Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Harga Saham Sebagai Pemoderasi Supitriyani Supitriyani; Febrianty Febrianty; Elly Susanti; Acai Sudirman
ProBank Vol 5, No 1 (2020)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v5i1.564

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui: 1). bagaimana kinerja keuangan, nilai perusahaan dan harga saham Sub Sektor Konstruksi dan Bangunan yang terdaftar di BEI 2). Bagaimana pengaruh faktor-faktor kinerja keuangan terhadap nilai perusahaan, dan 3). Bagaimana pengaruh faktor-faktor kinerja keuangan terhadap nilai perusahaan dengan harga saham sebagai variabel moderating. Teknik analisis yang digunakan adalah regresi berganda. Populasi adalah Perusahaan Sub Sektor Konstruksi dan Bangunan yang terdaftar di BEI periode 2012 - 2017 dengan purposive sampling sehingga didapatkan sebanyak 7 perusahaan. Data yang digunakan adalah data sekunder dengan teknik pengumpulan data secara dokumentasi. Hasil penelitian dapat disimpulkan sebagai berikut: 1). Terdapat perusahaan  yang berada dibawah rata-rata maksimal 4 tahun  dari sisi faktor-faktor kinerja keuangan maupun nilai perusahaannya, 2) Hasil pengujian likuiditas memiliki pengaruh negatif sedangkan leverage dan  profitabilitas pengaruh positif terhadap nilai perusahaan. Kekuatan hubungan ketiga variabel adalah sedang. 3). Koefisien determinasi sebesar 33,5% dan sisanya dijelaskan oleh faktor lainnya. 4). Faktor-faktor kinerja keuangan berpengaruh terhadap nilai perusahaan baik secara simultan maupun parsial dan faktor-faktor kinerja keuangan tidak berpengaruh terhadap nilai perusahaan dengan harga saham sebagai variabel moderating secara simultan maupun parsial. Kata Kunci: kinerja keuangan, nilai perusahaan, leverage, profitabilitas, harga saham
Financial Performance as a Mediation of Tax Avoidance Determinants in LQ45 Companies on the Indonesia Stock Exchange Khairul Azwar; Elly Susanti; Supitriyani
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.896

Abstract

Taxes are the main source of revenue in the State Budget (APBN) which accounted for 73% of all state revenue in 2019. Taxes have such an important role in sustaining the continuity of government and development. However, realized tax receipts never reached the target level between 2009 and 2020.This is because there are companies that carry out tax avoidance actions. The purpose of this study is to specifically analyze the variables that affect tax evasion in the LQ45 index companies of the Indonesian Stock Exchange. This research was conducted during the period 2017 –2022. The sampling technique used in this study is purposive sampling, in which criteria are determined based on the variables studied. The data analysis technique used is multiple simple linear regression analysis and a residual test for moderating variables. The F-test results show that institutional ownership, sales growth and Ln_total assets have a positive and insignificant effect on tax evasion. T-test results show that institutional ownership and sales growth have a negative and insignificant effect on tax evasion. However, Ln-Total_Asset has a negative and significant effect on tax evasion.
FAKTOR FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN DENGAN KEPUTUSAN INVESTASI SEBAGAI VARIABEL MODERATING Elly Susanti; Liper Siregar
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7581

Abstract

The purpose of this study is to identify factors affecting dividend policy (liquidity leverage and profitability) and to identify and analyze whether investment decisions can strengthen or weaken the effect of liquidity leverage and profitability on dividend policy. The study was conducted in the years 2016-2020 in the Food and Beverage sub-sector company and the sample was conducted by purposive sampling. Data analysis techniques include classical estimation testing hypothesis testing and residual testing. The results of this study partially show the hypothesis that liquidity has a significant positive effect leverage has a positive but insignificant effect and profitability has a significant negative effect on dividend policy while all variables (liquidity and profitability) have a significant effect. Positive effect. Investment decisions do not amplify the effects of liquidity and profitability on dividend policy
Edukasi Manajemen Investasi Pasar Modal Pada Pengurus Majelis Agama Buddha Mahayana Tanah Suci Indonesia Kota Pematang Siantar Susanti, Elly; Azwar, Khairul; Efendi; Sisca; Wijaya, Andy
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.186

Abstract

Kegiatan Pengabdian kepada Masyarakat ini didasarkan data Survei Nasional Literasi dan Inklusi Keuangan menyatakan bahwa tingkat pengetahuan publik mengenai pasar modal rendah, namun dengan berkembang dan maraknya platform media sosial terkait investasi dimana para influencer/selebgram memberikan edukasi melalui video sehingga penyampaian mudah dimengerti yang tentunya meningkatkan pemahaman masyarakat khususnya generasi milenial. Sasaran yang menjadi objek pengabdian ini adalah Pengurus Majelis Agama Buddha Mahayana Tanah Suci Indonesia Kota Pematangsiantar dimana usia dari pengurus majelis ini adalah berkisar 17-25 tahun. Masalah yang terjadi adalah para pengurus belum memahami bagaimana cara berinvestasi yang baik khususnya di pasar modal hal ini disebabkan kurangnya pengetahuan yang cukup terkait literasi keuangan dan resiko berinvestasi, sehingga banyak yang terjebak pada investasi bodong. Pengabdian kepada masyarakat ini bertujuan memberikan edukasi manajemen pasar modal diharapkan nantinya mitra dapat mengetahui bahwa alternatif dalam berinvestasi serta sebagai sarana belajar dalam memperoleh tingkat pengembalian (return) di masa mendatang dengan meminimalisir resiko
THE IMPACT OF INSTITUTIONAL OWNERSHIP, RETURN ON ASSETS, CURRENT RATIO ON TAX AVOIDANCE MODERATED BY FIRM SIZE ON COMPANIES ON THE IDX Azwar, Khairul; Susanti, Elly; Putri, Juan Anastasia; Sianipar, Ruth Tridianty; Ervina, Nelly
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13622

Abstract

Taxes are mandatory contributions to the state that are owed by individuals or entities that are coercive based on the law, by not getting direct rewards and used for state purposes, especially for the prosperity of the people. This study aims to determinethe impact of KI, ROA, CR on tax avoidance and to find out whether the size of the company is able to moderate the influence of KI, ROA, CR on tax avoidance. This research period was carried out during 2017 –2023.The sampling technique used in this study is purposive sampling. The data analysis technique that will be used is to use simple regression analysis, and Residual Test to moderate variables. The results of the F test gave results that KI, ROA, CR had a positive and significant effect on tax avoidance. The results of the t-test showed that KI had a positive and insignificant effect on avoidance. Meanwhile, ROA and CR have a positive and significant effect on avoidance. The results of the residual test show that the size of the company is not able to moderate the influence of KI, ROA, CR on tax avoidance.
PELATIHAN MANAJEMEN INOVASI PRODUK LKP TAMI BOGA PEMATANGSIANTAR Andy Wijaya; Sisca; Rosita Manawari Girsang; Elly Susanti; Marthin Hutler Ambarita
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 12: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i12.2056

Abstract

Tujuan dari pelatihan ini untuk menambah wawasan kepada anggota LKP Tami Boga dalam pemahaman tentang pentingnya pengelolaan inovasi terhadap produk. Dengan penerapan inovasi terhadap produk diharapkan untuk ke depannya anggota LKP Tami Boga ketika sudah selesai dalam menjalani pelatihan di LKP Tami Boga akan mampu menghasilkan produk-produk yang memiliki daya saing di lingkungan usaha yang akan dibangun ke depannya. Karena saat ini untuk mendukung ekonomi keluarga dapat berasal dari terciptanya industri rumah tangga yang kreatif dan mampu mendukung perekonomian keluarga maupun pemerintah.
DAMPAK CAPITAL INTENSITY, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM Susanti, Elly; Azwar, Khairul; Ervina, Nelly
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2135

Abstract

The purpose of this research is to determine and analyze the effects of Capital Intensity, Size, Capital Structure, and Profitability on Stock Prices. The object of this research is companies in the automotive and component sub-sector listed on the Indonesia Stock Exchange for the period of 2020 - 2024. The total population consists of 13 companies, and for purposive sampling, the sample in this study is 6 companies. This research uses a quantitative method with panel data regression analysis using Eviews Version 12. The results show that simultaneously, Capital Intensity, Size, Capital Structure, and Profitability have a significant effect on Stock Prices. Meanwhile, partially, Capital Intensity, Size, and Capital Structure have a negative and insignificant effect on stock prices, while Profitability has a positive and insignificant effect on stock prices.
SAK EMKM : Pendampingan Penyusunan Laporan Keuangan Pada Warung Gandeng di Kota Pematangsiantar Azwar, Khairul; Susanti, Elly; Sisca; Putri, Juan Anastasia; Candra, Vivi
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 02 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i02.259

Abstract

Kegiatan PKM ini didasarkan pada kurangngnya pemahaman pelaku UMKM dalam menyusun laporan keuangan sesuai dengan SAK yang berlaku. Sasaran yang menjadi objek pengabdian ini adalah Pelaku UMKM Warung Gandeng Kota Pematangsiantar. Masalah yang terjadi adalah Pemilik selama ini tidak melakukan pencatatan atas transaksi yang terjadi sehingga mengalami kesulitan dalam menyusun laporan keuangan sesuai dengan SAK yang berlaku. PKM ini bertujuan memberikan edukasi bagi pemilik warung gandeng agar mampu menyusun laporan keuangan sesuai dengan SAK yang berlaku di kedepannya sehingga pemilik dengan mudah untuk menghitung besarnya pendapatan dan mengetahui berapa jumlah ekuitas yang dimiliki oleh pemilik.
Co-Authors Acai Sudirman Andy Wijaya Andy Wijaya Astuti Astuti Astuti Astuti Butarbutar, Novita Candra, Vivi Christine Dewi Nainggolan Christine Dewi Nainggolan Devivi Devivi EFENDI Erbin Chandra Ernest Grace Febrianty, Febrianty Herman Herman Juan Anastasia Putri Jubi Jubi Julyantri Julyantri Kevin Indajang Khairul Azwar Lenny Dermawan Sembiring Liper Siregar Lusianna N. Pangaribuan Marthin Hutler Ambarita Marto Silalahi Melvin M. Simanjuntak Musa F Silaen Musa Fernando Silaen Nanda Khairani Nelly Ervina Nova G. Brizella Sidauruk Novita Ovianti Pebri Yanti Karnopa Saragih Pipit Ayu Kurniasih Pita Merlin Marpaung Reza Kurniawan Sitorus Robert Tua Siregar Rosita Manawari Girsang Ruth Tridianty Sianipar Santa Mariana Silalahi Sherly Sherly Silitonga, Hery Pandapotan Simatupang, Sudung sisca Sisca Sisca Supitriyani Supitriyani Supitriyani Supitriyani, Supitriyani Widia Astuty Wirananda, Henny Andriyani Yansen Siahaan Yansen Siahaan Yerisma Welly