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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Vokasi Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Journal of Social Research Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Penamas: Journal of Community Service Majalah Iptek Politeknik Negeri Medan Polimedia Jurnal Budgeting JURNAL AKUNTANSI DAN BISNIS Jurnal Akuntansi, Keuangan dan Perpajakan Proceeding of International Conference on Multidisciplinary Research
Gultom, Selfi Afriani
Politeknik Negeri Medan
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PENGARUH LABA KOTOR DAN KOMPONEN ARUSKAS TERHADAP HARGA SAHAM Riswanto; Abdillah, Muhammad Abi; Gultom , Selfi Afriani
Jurnal Budgeting Vol. 5 No. 1 (2024): Edisi Mei
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of profit and cash flow information on stock prices. The variables cash flow from operating activities, cash flow from investment activities, cash flow from financing activities and gross profit are the independent variables and share price is the dependent variable. The number of samples used in this research was 40 basic industry and chemical subsector companies listed on the Indonesia Stock Exchange from 2016 to 2019. This research uses secondary data. Data was collected using a purposive sampling method based on certain conditions. Data were analyzed using a linear regression model. The results of this study show that cash flow from investing activities and gross profit have an effect on stock prices, while cash flow from operating activities and cash flow from financing activities have no effect on stock prices.
The Effect of Green Accounting and Green Intellectual Capital on Profitability Meily Surianti; Michelle Theresa Hutagalung; Selfi Afriani Gultom; Anriza Witi Nasution; Cahyoginarti
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2841

Abstract

Profitability is the target of this research, which intends to investigate the role of green accounting, green human capital, green structural capital, and green relational capital. Secondary sources, including a 2021to2022 annual report, a sustainability report, and a PROPER rating, provided the data for this study. A total of 31 firms were gathered as study samples via purposive sampling. The tests were conducted using Smart-PLS software and multivariate statistical analysis using the SEM-PLS technique. According to this study's findings, all four types of green capital, green accounting, green human capital, green structural capital, and green relational capital, had no impact on profitability.
Determinan Implementasi Perencanaan Bisnis dalam Upaya Peningkatan Kualitas Penjualan pada UMKM Handicraft di Kota Medan Hasibuan, Raya Puspita Sari; Gultom, Selfi Afriani; Putri, Anita; Jazuli, Muhammad Asrin; Rahmadhani, Sari Nuzullina
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.1989

Abstract

This research aims to analyze the determinants that influence the implementation of business planning in an effort to improve the quality of sales at handicraft MSMEs in Medan City. The independent variables studied include the quality of business planning, effectiveness of business strategy implementation, implementation of accounting records, use of e-commerce, and level of customer satisfaction. The dependent variable that is the focus of this research is sales quality, while product quality functions as a moderating variable that can strengthen the relationship between the independent and dependent variables. The research method used was a survey with data collection through questionnaires distributed to owners and managers of handicraft MSMEs in Medan City. Data analysis was carried out using descriptive and inferential statistical techniques to test the proposed hypothesis. The research results show that all independent variables have a positive and significant influence on sales quality. The quality of business planning is proven to increase the effectiveness of implemented strategies, while good accounting records provide financial clarity that supports decision making. In addition, the use of e-commerce has been proven to increase market access, and the level of customer satisfaction contributes to loyalty and increased sales. Product quality as a moderating variable also shows an important role, where quality products can strengthen the relationship between the business strategy implemented and sales results. These findings emphasize the importance of integrating various aspects of business planning in improving the sales performance of handicraft MSMEs.   Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor penentu yang mempengaruhi implementasi perencanaan bisnis dalam upaya meningkatkan kualitas penjualan pada UMKM kerajinan di Kota Medan. Variabel independen yang diteliti meliputi kualitas perencanaan bisnis, efektivitas penerapan strategi bisnis, penerapan pencatatan akuntansi, penggunaan e-commerce, dan tingkat kepuasan pelanggan. Variabel dependen yang menjadi fokus penelitian ini adalah kualitas penjualan, sedangkan kualitas produk berfungsi sebagai variabel moderasi yang dapat memperkuat hubungan antara variabel independen dan dependen. Metode penelitian yang digunakan adalah survei dengan pengumpulan data melalui kuesioner yang disebarkan kepada pemilik dan pengelola UMKM kerajinan di Kota Medan. Analisis data dilakukan dengan menggunakan teknik statistik deskriptif dan inferensial untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa semua variabel independen memiliki pengaruh positif dan signifikan terhadap kualitas penjualan. Kualitas perencanaan bisnis terbukti dapat meningkatkan efektivitas strategi yang diimplementasikan, sedangkan pencatatan akuntansi yang baik memberikan kejelasan keuangan yang mendukung pengambilan keputusan. Selain itu, penggunaan e-commerce terbukti dapat meningkatkan akses pasar, dan tingkat kepuasan pelanggan memberikan kontribusi terhadap loyalitas dan peningkatan penjualan. Kualitas produk sebagai variabel moderasi juga menunjukkan peran penting, dimana produk yang berkualitas dapat memperkuat hubungan antara strategi bisnis yang diterapkan dengan hasil penjualan. Temuan ini menekankan pentingnya mengintegrasikan berbagai aspek perencanaan bisnis dalam meningkatkan kinerja penjualan UMKM kerajinan.
Pendampingan Penyusunan Laporan Keuangan Sederhana dan Pelatihan Manajemen Keuangan Dasar untuk UMKM : Meningkatkan Kapasitas Manajerial dan Akuntabilitas Syuhada, Putri; Putri, Anita; Safrida, Eli; Gultom, Selfi Afriani; Surianti, Meily
Jurnal Vokasi Vol 9, No 2 (2025): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i2.7097

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk membekali UMKM Putri Surbakti garden dengan pengetahuan dan keterampilan dalam mengelola keuangan secara tertib, transparan, dan sistematis. Selama ini UMKM tersebut masih belum dapat melakukan pengelolaan keuangan dengan baik. Hal ini ditandai dengan tidak dilakukannya pencatatan keuangan yang baik dan dengan tidak dilakukannya pemisahan antara uang pribadi dan keuangan usahanya. Permasalahan ini menjadi masalah utama yang dihadapi oleh UMKM tersebut. Kegiatan Pengabdian ini diarahkan untuk meningkatkan pemahaman dan kemampuan pelaku usaha dalam menyusun laporan keuangan secara mandiri.  Metode pelaksanaan dalam kegiatan pengabdian ini menggunakan pendekatan partisipatif dan aplikatif, yang tersusun dalam beberapa tahapan sistematis seperti : Identifikasi dan pemilihan mitra; Observasi awal dan analisis kebutuhan; Pelatihan dan penyampaian materi; Pendampingan Intensif’ serta evaluasi dan monitoring hasil. Hasil dari kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan kemampuan pelaku usaha dalam menyusun laporan keuangan secara mandiri. Selain itu, program ini juga mendorong terciptanya budaya bisnis yang lebih akuntabel dan professional yang berdampak positif terhadap efisiensi operasional dan kepercayaan konsumen. Dengan pendekatan yang praktis dan konsektual, program ini terbukti efektif dan memperkuat fondasi keuangan usaha kecil di sektor pertanian dan hortikultura
Peningkatan Kualitas Pelayanan Pendidikan Melalui Penyediaan Sarana Pembelajaran Pada Raudhatul Athfal Al-Ikhlas Desa Dolok Sagala Susilawati; Gultom, Selfi Afriani; Rahman, Abdul
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 3 No. 1 (2022): Edisi Mei 2022
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/madiya.v3i1.741

Abstract

Pengabdian kepada Masyarakat pada Desa Binaan (PMDB) Penyediaan sarana pembelajaran pada Raudhatul Athfal (RA) Al-Ikhlas di Desa Dolok Sagala, Kecamatan Dolok Masihul, Kabupaten Serdang Bedagai bertujuan untuk meningkatkan kemampuan kepala sekolah dan guru dalam mengakses informasi dan melaporkan perkembangan proses belajar mengajar dan data sekolah kepada pihak dinas pendidikan di kabupaten. Desa Dolok Sgala memang jauh dari kota dan akses informasi. Masyarakat biasanya hanya sekali dalam seminggu pergi ke kota. Tim pengabdian telah melakukan survey dan tahun lalu desa ini telah bekerjasama dalam program pengabdian desa binaan Unit Penelitian dan Pengabdian kepada Masyarakat (UPPM) Politeknik Negeri Medan sehingga tahun ini kerjasama dilanjutkan dengan salah satunya membantu RA Al-Ikhlas untuk memberikan laptop dan pembelajaran interaktif. Bantuan ini laptop dan printer telah diberikan dan program PMDB telah terlaksana dengan lancar. Bantuan laptop akhirnya memudahkan pihak sekolah untuk selalu melaporkan semua perkembangan data sekolah dan proses belajar mengajar ke dinas pendidikan kabupaten tepat waktu dan selalu dapat di update dengan cepat dan benar. Bantuan ini telah mempermudah guru dan kepala sekolah untuk mengakses informasi metode dan materi metode pengajaran pendidikan usia dini dengan mudah sehingga dapat di download untuk diperkenalkan dan diajarkan kepada siswa. Pengabdian kepada Masyarakat pada Desa Binaan (PMDB) Provision of learning facilities for Raudhatul Athfal (RA) Al-Ikhlas in Desa Dolok Sagala Kecamatan Dolok Masihul KabupatenSerdang Bedagai aims to improve the ability of school principals and teachers in accessing information and reporting on the progress of the teaching and learning process and data schools to the district education office. Dolok Sgala village is indeed far from the city and access to information. People usually only once a week to go to the city. The service team has conducted a survey and last year this village has collaborated in the village service program assisted by Unit Penelitian dan Pengabdian pada Masyarakat (UPPM) Politeknik Negeri Medan so that this year the collaboration continues with one of them helping RA Al-Ikhlas to provide laptops and interactive learning. This assistance has provided laptops and printers and the PMDB program has been running smoothly. Laptop assistance finally makes it easier for schools to always report all school data developments and the teaching and learning process to the district education office on time and can always be updated quickly and correctly. This assistance has made it easier for teachers and school principals to easily access information on methods and materials for early childhood education teaching methods so that they can be downloaded to be introduced and taught to students.
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Salsabillah, Ananda; Gultom, Selfi Afriani; Napitupulu, Ilham Hidayah; Safrida, Eli; Nofianna, Siti Asnida
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 8 No 2 (2025): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v8i2.410

Abstract

This research aims to analyze the effect of profitability, leverage and company size on firm value in energy sector companies listed on the Indonesia Stock Exchange. The Dependent Variable used in this study is Company Value, while the Independent Variables used are Profitability, Leverage, and Company Size. The type of data used is primary data. The sampling technique in this study was purposive sampling method. The sample in this study amounted to 20 companies and 100 observation data. The data collection technique used in this research is using documentation techniques. Data is collected based on annual reports and audited financial reports of energy sector companies for the period 2018 – 2022 which can be accessed through the official website of the Indonesia Stock Exchange. The data was processed and analyzed using multiple linear regression analysis techniques with SPSS software version 25. The t statistical test results show that the profitability ratio has an effect on firm value, with a significance level of 0.000. Leverage ratio has no effect on firm value, with a significance level of 0.05. The firm size ratio has no effect on firm value, with a significance level of 0.05.
The Impact of Green Accounting, Carbon Emission Disclosure, and Environmental Performance on Mining Companies’ Valuation Surianti, Meily; Sibarani, Angie Gracia; Sibarani, Jojor Lisbet; Ginarti, Cahyo; Gultom, Selfi Afriani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2707

Abstract

This examines and evaluates how green accounting, carbon emission disclosure, and environmental performance affect the valuation of mining companies that are listed on the IDX. agency administrations contribute to growing the employer's esteem, which causes herbal harm because of the enterprise's types of trade. Auxiliary data from mining organizations' annual reports and preservation reports, along with related environmental and forest carrier tests for the years 2021–2023 are the sources of information used in this observation. The research strategy used a purposive check, so that forty-five perceptual information had been obtained from 15 companies. The look at become carried out the use of a multivariate actual research with the SEM-PLS approach and the assist of the clever-PLS software. The study's findings indicate that while carbon emissions have a high-quality impact on goodwill, herbal execution has a fantastic impact on goodwill, and green accounting has a negative effect.
Good Corporate Governance, Firm Size, and Firm Value: The Moderating Role of Profitability Umairoh, Putri Aulia; Safrida, Eli; Gultom, Selfi Afriani
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2811

Abstract

The value of a company is an important indicator for investors in assessing business sustainability, and it can be influenced by internal governance mechanisms and firm characteristics. However, previous studies provide inconsistent findings regarding the role of Good Corporate Governance (GCG), firm size, and profitability in determining company value, especially in the non-cyclical consumer sector which is considered more resilient during economic fluctuations. This study aims to analyze the effect of GCG and firm size on company value, with profitability as a moderating variable. This research applies a quantitative approach using secondary data obtained from annual and sustainability reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sample was determined using purposive sampling, resulting in 23 companies with a total of 115 observations. The data were analyzed through descriptive statistics and Moderated Regression Analysis (MRA) using SPSS version 27. The results indicate that the board of commissioners, managerial ownership, audit committee, and firm size significantly influence company value, while the board of directors and institutional ownership show no significant effect. Furthermore, profitability strengthens the effect of the board of commissioners, managerial ownership, audit committee, and firm size on company value, but it does not moderate the influence of the board of directors and institutional ownership. Theoretically, this study contributes by providing empirical evidence on the interaction between GCG mechanisms, firm size, and profitability in enhancing firm value within a specific sector. Practically, the findings highlight the importance of effective governance practices and profitability optimization as strategic considerations for managers and investors in improving firm value in the Indonesian capital market.
Analysis of Increasing Product Sales Value Through Sustainable Business Planning in MSMEs in Medan City Safrida, Eli; Gultom, Selfi Afriani; Hasibuan, Raya Puspita Sari; Purnami, Suri; Fitria, Ana; Susilawati, Susilawati
Journal of Social Research Vol. 3 No. 5 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i6.2109

Abstract

This study aims to analyze the increase in product selling value through sustainable business planning in Micro, Small, and Medium Enterprises (MSMEs) in Medan City, especially those engaged in handicrafts. The majority of MSMEs in this sector are known to face challenges in the sustainability of their businesses due to the lack of effective business planning. This research method involves in-depth surveys and interviews with a number of handicraft MSMEs in Medan City, namely a total of 36 MSMEs. The collected data will be analyzed using qualitative and quantitative approaches. The results of this analysis will provide a comprehensive overview of the obstacles faced by MSMEs in managing their businesses, especially related to aspects of business planning. This research highlights the need for better business planning as the key to increasing the selling value of MSME products. By formulating a sustainable business plan, it is hoped that MSMEs can identify and overcome problems that often arise in their business activities. In addition, this study also explores the positive impact of sustainable business planning on increasing the competitiveness and marketing of MSME products. The results of this study are expected to provide practical recommendations to handicraft MSMEs in Medan City, as well as to related stakeholders, such as local governments and MSME supporting institutions. The implementation of sustainable business planning is expected to make a significant contribution to increasing the selling value of MSME products and in turn, improving the welfare of MSME owners and economic growth in the region. Thus, it can be understood that careful business planning is indeed very important.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI Fatihah Al Husna; Ilham H Napitupulu; Selfi Afriani Gultom; Muhammad Asrin Jazuli
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/xepg6z81

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance, profitabilitas dan ukuran perusahaan terhadap manajemen laba. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan manufaktur  yang terdaftar di bursa efek indonesia tahun 2018-2023. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling  sehingga diperoleh sebanyak 90 sampel dari 508 perusahaan yang menjadi populasi penelitian. Pengujian dilakukan dengan menggunakan analisis regresi linear berganda melalui software SPSS Versi 25. Hasil penelitian menunjukkan bahwa variabel kepemilikan manajerial,komite audit,dan dewan direksi tidak berpengaruh terhadap manajemen laba sedangkan variabel komisaris independen,  profitabilitas dan ukuran perusahaan berpengaruh terhadap manajemen laba.
Co-Authors Abdillah, Muhammad Abi Abdul Rahman Afandi, Ismi Alfiani Alfiani, Alfiani Amrizal Amrizal Amrizal Amrizal Amrizal Ana Fitria Andri Soemitra Anita Putri Anita Putri, Anita Anriza Witi Nasution Cahyoginarti, Cahyoginarti Daniel Happy Putra Destiadi, Rezha Dio Swandana Dwi Jati, Fatma Eli Rahmayati Pohan Fajar Trianida Fatihah Al Husna Gabriella M Sitorus Ginarti, Cahyo Hasibuan, Raya Puspita Sari Heddy Hubbul Wathan Ilham H Napitupulu Jazuli, Muhammad Asrin Jojor Lisbet Sibarani Khanti Listya Kusumadi Lilis Citra Dewi Purba M. Shabri Abd. Majid Manik, M. Rikwan E.S Marliyah Marlya Fatira AK Masyuda Tanjung Tanjung Meily Surianti Michelle Theresa Hutagalung Muhammad Asrin Jazuli Napitupulu, Ilham Hidayah Nasier, Nazwa Nisa, Sania Roidhatun Nofianna, Siti Asnida Novi Handayani Simbolon Pakpahan, Ghani Valessa Pandapotan Pandapotan Putra, Nouvaldio Bagas Rahma Sartika Pasaribu Rahmadhani, Sari Nuzullina Ratna Riswanto Rita Handayani Safrida, Eli Salsabillah, Ananda Saparuddin Siregar Sibarani, Angie Gracia Sibarani, Jojor Lisbet Sudarsono Sugianto Sugianto Suri Purnami - Surianti, Meily Susilawati, Susilawati Syuhada, Putri Tanjung, Masyuda Umairoh, Putri Aulia Utami, Annisyah Putri Yuli Malisa Yuli Malisa Sinaga Yuni Siska Saragih