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ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT ENSEVAL PUTERA MEGATRADING,TBK Azwar, Khairul; Tarigan, Parman; Siregar, Liper; Inrawan, Ady
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 3 No. 2 (2015): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Tujuan dari penelitian ini adalah untuk mengetahui gambaran rasio keuangan dan menganalisis faktor-faktor yang meningkatkan kinerja keuangan pada PT Enseval Putera Megatrading, Tbk.Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif, metode komparatif, dan metode induktif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dan data kualitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Pengumpulan data dilakukan dengan metode dokumentasi.Berdasarkan hasil penelitian,dapat disimpulkan bahwa trend current ratio,quick ratio, debt ratio, LTDR (Long Term Debt To Equity Ratio),inventory turnover ratio dan total assets turnover ratio PT Enseval Putera Megatrading,Tbk cenderung stabil. Namun trend TIER (Times Interest Earned Ratio), days sales outstanding,return on assets, return on equity, dan net profit margin cenderung meningkat. Sedangkan trend fixed assets turnover mengalami penurunan. Untuk itu, sebaiknya PT Enseval Putera Megatrading, Tbk meningkatkan aset lancarnya agar manajemen perusahaan dalam menutupi hutang jangka pendek perusahaan dapat terlaksana dengan baik di tahun berikutnya dan dalam melaksanakan proses penagihan piutang harus dilaksanakan dengan tepat waktu yang tujuannya untuk mengurangi risiko terjadinya piutang yang tidak tertagih.

Assistance In Preparing Financial Statements On Umkm Sahabat In Nagori Karang Bangun Huta Iv, Siantar District, Simalungun Regency Susanti, Elly; Khairul Azwar; Christine D. Nainggolan; Astuti; Ernest Grace
International Journal Of Community Service Vol. 1 No. 2 (2021): August 2021 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v1i2.21

The purpose of this community service activity is to provide understanding, skills and knowledge in the preparation of financial statements. This community service was conducted at UMKM Sahabat in Nagori Karang Bangun Huta IV, Siantar District, Simalungun Regency. The method of implementation of this activity is carried out using the method of action research activities. The service team conducted activities consisting of two activities, namely the supply of financial report preparation instruments as well as training workshops on the preparation of financial statements. This assistance is done with a sense of kinship so that this assistance runs smoothly, relaxed, directed and the material remains mastered by partners with interactive discussion mentoring methods

Pemanfaatan Media Sosial Tik-Tok Sebagai Media Dakwah (Analisis Pada Akun @ KADDAM) Nuraini, Siti; Septia, Dini; Ulandari, Ulandari; Azwar, Khairul; Lubis, Nikmah
Jurnal Pusat Studi Pendidikan Rakyat Volume 5 Nomor 2 Mei 2025
Publisher : CV. PUSDIKRA MITRA JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jpspr.v5i2.2671

Technological progress is concrete evidence in life in the modern era. Its urgency has spread widely to various fields. One of them is social media. Social media is one source of information used by the wider community. Nowadays, social media is considered a necessity in life. It cannot be denied that the function of social media is used as a form of convenience in providing or obtaining information covering several aspects, especially in the religious field. Islam utilizes the existence of social media as a means of da'wah. to facilitate and expand regional coverage in accepting Islamic teachings. The research method used is a qualitative method with a library research approach based on previous research. The results of this research state that all ulama agree with the use of social media as a means of da'wah by paying attention to the ethics and norms of using social media. This is believed to be a form of spreading Islamic teachings so that the messages conveyed spread easily. TikTok, which was initially known as an entertainment and trending platform, has now also become a place for Islamic da'wah content that is packaged creatively and lightly. Many da'wah accounts have emerged with a more relaxed, relatable, and communicative approach, so that they are able to reach the youth segment effectively.

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

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.

Integration of Da'wah Values in Broadcasting Content: A Perspective of Positive Law and Sharia Ilham, Ilham; Dari, Ulan; Nuraini, Siti; Septia, Dini; Azwar, Khairul
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.737

The development of technology, information and communication has grown rapidly marked by the Industrial Revolution 4.0 and the Social Revolution 5.0 in various digital platforms. The role of Islam in responding to the digital era is used as a solution to the problems studied. This study aims to describe and analyze the problems and solutions in maintaining communication on digital media from an Islamic perspective. The research method used is qualitative with a descriptive approach through a literature review from several scientific sources related to Islam and technology. The research focuses on analyzing communication problems on social media and their solutions through communication ethics based on an Islamic perspective. The results show that Islam emphasizes religious people to maintain and build good inter-religious communication. This research study is expected to be useful for religious leaders in adapting to technological developments in the digital era.

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

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.

Peranan Kompetensi Auditor Memoderasi Pengalaman Kerja Dan Independensi Auditor Terhadap Kualitas Audit Pada KAP Medan Azwar, Khairul; Wirananda, Henny Andriyani; Susanti, Elly; Ervina, Nelly
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.384

The purpose of this study is to find out and analyze whether the auditor's competence is able to moderate the auditor's experience and auditor's independence on audit quality at KAP Medan. The type of research used is quantitative using primary data. The population in this study was auditors from KAP Drs. Katio &; Rekan, KAP Drs Syamsul Bahri, MM, Ak &; Rekan, KAP Fachrudin & Mahyuddin, and KAP Johannes Juara &; Rekan as many as 30 people. The sample in this study is a saturated sample, that is, all members of the population will be used as samples. F test results show that work experience and auditor independence have a positive and significant effect on audit quality. The results showed that audit experience had a positive and significant effect on audit quality. This means that the more experience and knowledge the auditor has, the more relevant and reliable audit quality will result. Audit independence has a positive and insignificant effect on audit quality. This means that the auditor has a weak independent mental attitude and loss of auditor independence because the auditor has a tendency to satisfy his clients and is afraid of losing his clients as well as financial interests and business relationships with clients. The study also found that auditor competence was unable to moderate work experience and auditor independence on audit quality.

Integration of Da'wah Values in Broadcasting Content: A Perspective of Positive Law and Sharia Ilham, Ilham; Dari, Ulan; Nuraini, Siti; Septia, Dini; Azwar, Khairul
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.737

The development of technology, information and communication has grown rapidly marked by the Industrial Revolution 4.0 and the Social Revolution 5.0 in various digital platforms. The role of Islam in responding to the digital era is used as a solution to the problems studied. This study aims to describe and analyze the problems and solutions in maintaining communication on digital media from an Islamic perspective. The research method used is qualitative with a descriptive approach through a literature review from several scientific sources related to Islam and technology. The research focuses on analyzing communication problems on social media and their solutions through communication ethics based on an Islamic perspective. The results show that Islam emphasizes religious people to maintain and build good inter-religious communication. This research study is expected to be useful for religious leaders in adapting to technological developments in the digital era.

Pemanfaatan Media Sosial Tik-Tok Sebagai Media Dakwah (Analisis Pada Akun @ KADDAM) Nuraini, Siti; Septia, Dini; Ulandari, Ulandari; Azwar, Khairul; Lubis, Nikmah
Jurnal Pusat Studi Pendidikan Rakyat Volume 5 Nomor 2 Mei 2025
Publisher : CV. PUSDIKRA MITRA JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jpspr.v5i2.2671

Technological progress is concrete evidence in life in the modern era. Its urgency has spread widely to various fields. One of them is social media. Social media is one source of information used by the wider community. Nowadays, social media is considered a necessity in life. It cannot be denied that the function of social media is used as a form of convenience in providing or obtaining information covering several aspects, especially in the religious field. Islam utilizes the existence of social media as a means of da'wah. to facilitate and expand regional coverage in accepting Islamic teachings. The research method used is a qualitative method with a library research approach based on previous research. The results of this research state that all ulama agree with the use of social media as a means of da'wah by paying attention to the ethics and norms of using social media. This is believed to be a form of spreading Islamic teachings so that the messages conveyed spread easily. TikTok, which was initially known as an entertainment and trending platform, has now also become a place for Islamic da'wah content that is packaged creatively and lightly. Many da'wah accounts have emerged with a more relaxed, relatable, and communicative approach, so that they are able to reach the youth segment effectively.

FAKTOR FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERATING Susanti, Elly; Putri, Juan Anastasia; Sembiring, Lenny Dermawan; Sianipar, Ruth Tridianty; Azwar, Khairul
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1679

Tujuan dari penelitian ini adalah mengetahui dan menganalisis pengaruh Struktur Aset, Profitabilitas dan ukuran perusahaan terhadap kebijakan hutang serta untuk mengetahui dan menganalisis apakah Likuiditas mampu memperkuat/memperlemah pengaruh Struktur Aset, Profitabilitas dan ukuran perusahaan terhadap kebijakan hutang. Objek dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index periode 2020 – 2023. Jumlah populasi sebanyak 48 perusahaan dan untuk purposive sampling sehingga sampel dalam penelitian adalah 13 perusahaan. Teknik Analisis data yang dilakukan adalah analisis statistik deskriptif, uji asumsi klasik, uji hipotesis dan metode interaksi menggunakan software SPSS 21. Hasil penelitian menunjukkan bahwa secara simultan Struktur Aset, Profitabilitas dan Ukuran Perusahaan berpengaruh signifikan terhadap Kebijakan Hutang. Sedangkan secara parsial Ukuran Perusahaan pengaruh positif dan tidak signifikan terhadap Kebijakan Hutang, Struktur Aset, Profitabilitas dan Interaksi 3 (SIZE* CR) pengaruh positif dan signifikan terhadap Kebijakan Hutang selanjutnya Interaksi 1 (TAR*CR) dan Interaksi 2 (ROA * CR) pengaruh negatif dan signifikan terhadap Kebijakan Hutang

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