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All Journal Jurnal Paradigma Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal EK dan BI Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ipteks Terapan : research of applied science and education Jurnal Pengabdian Masyarakat Inovasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mount Hope Global Economic Journal Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia

Tina Novianti Sitanggang

Universitas Prima Indonesia

Author-ID : 2506369

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Pada Saat Covid-19 Tahun 2018-2021 Tina Novianti Sitanggang; Aprilia Florencia A.S. Sianipar; Chindy Ema Hermansyah Pasaribu; Bella Ayunda Yusda; Hormaingat Damanik
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2431

Penelitian ini dilakukan buat menerima informasi tentang kinerja keuangan terhadap harga saham pada Perusahaan subsektor kuliner serta Minuman yg terdaftar pada BEI pada ketika covid pada tahun 2018 sampai 2022. Data yang akan digunakan sebagai sampel di dapatkan dari situs www.idx.co.id serta telah melalui seleksi sampel mirip kriteria yg sudah diputuskan. Sampel keseluruhan perusahaan manufaktur subsektor kuliner dan minuman yg tercatat di BEI sejak tahun 2018 sampai tahun 2022 berjumlah 30 perusahaan. Adanya penelitian ini dinginkan menjadi asal pengetahuan atau berita untuk membantu peneliti berikutnya, mahasiswa, perusahaan dan pihak lain yang membutuhkan sumber gosip tentang penelitian ini. Data yg digunakan di penelitian ini merupakan data kuantatif. Sumber data pada penelitian ini artinya data sekunder.Teknik pengumpulan data dilakukan memakai analisis linear berganda. Diketahui hasil penelitian secara parsial terhadap Return on Equity (ROE) berpengaruh negatif atau tidak signifikan,sementara Current Ratio, Debt to Equity Ratio (DER),serta Earning per Share (EPS) berpengaruh tetapi tidak signifikan kepada perusahaan.

PENGARUH WORKING CAPITAL TURNOVER, DEBT TO EQUITY RATIO, INVENTORY TURNOVER, RECEIVABLE TURNOVER DAN CURRENT RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Veronica, Veronica; Sitanggang, Tina Novianti

Publisher :

Tujuan diadakannya penelitian ini untuk mengetahui pengaruh Working Capital Turnover, DER, Inventory Turnover, Receivable Turnover dan Current Ratio terhadap profitabilitas(ROA) pada perusahaan food and beverages tahun 2014-2018. Pendekatan penelitian ini merupakan penelitian asosiatif dengan sifat kausal. Jumlah populasi sebanyak 20 perusahaan yang diseleksi dengan sampling purposive diperoleh sampel sebanyak 11 perusahaan. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial Working Capital Turnover berpengaruh negatif dan signifikan terhadap ROA, DER berpengaruh positif dan signifikan terhadap ROA sedangkan Inventory Turnover, Receivable Turnover dan Current Ratio tidak berpengaruh siginifikan terhadap ROA. Secara simultan, diperoleh hasil uji koefisien determinasi sebesar 45,6% variasi dari profitabilitas (ROA) yang bisa dipaparkan oleh kelima variabel independen.

PENGARUH CURRENT RATIO, CASH TURNOVER, TOTAL ASSETS TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Sitanggang, Tina Novianti; Sinaga, Rolin Vina Rosalina; Larosa, Suryati

Publisher :

Hasil penelitian ini bermaksud menguji pengaruh dari Current Ratio, Cash Turnover, Total Assets Turnover dan Debt to Equity Ratio terhadap Profitabilitas Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Dalam penelitian ini peneliti menggunakan Return On Assets (ROA) untuk melakukan perhitungan hasil Profitabilitas. Penelitian ini menggunakan populasi perusahaan manufaktur. Penggunaan Purposive Sampling dilakukan untuk menentukan data sampel dari penelitian ini dengan total sampel 58 perusahaan. Penelitian ini menerapkan metode analisis data regresi berganda. Perkembangan penelitian membuktikan variabel Profitabilitas bisa dijelaskan oleh variabel Current Ratio, Cash Turnover, Total Assets Turnover dan Debt to Equity Rasio sebesar 38%. Perolehan dari penelitian ini menunjukkan Current Ratio secara parsial tidak berdampak positif dan tidak signifikan terhadap Profitabilitas (Return On Assets). Cash Turnover secara parsial berdampak negatif dan tidak signifikan terhadap Profitabilitas (Return On Assets). Total Assets Turnover secara parsial berdampak positif dan signifikan terhadap Profitabilitas (Return On Assets). Debt to Equity Ratio secara parsial tidak berdampak negatif dan signifikan terhadap Profitabilitas (Retun On Assets). Sedangkan secara uji simultan CR, CTR, TATO dan DER berdampak positif dan signifikan terhadap Profitabilitas (Return On Assets).

PENGARUH ARUS KAS OPERASI, LABA AKUNTANSI, TOTAL ASSET TURN OVER SERTA CURRENT RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Sitanggang, Tina Novianti; Sinukaban, Efri Debby Ekinola Br; Marpaung, Raymon Efenly

Publisher :

Pelatihan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada UMK Poklahsar Kembung Rebus Tina Novianti Sitanggang; Riadi Riadi; Ronald Hasudungan Rajagukguk; Jhon Lismart Benget. P; Annisa Nauli Sinaga
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): juni : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v2i2.1036

The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.

PENGARUH PROFITABILITAS, UKURAN PERUSAAHAAN, TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADA NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Melinda Melinda; Tina Novianti Sitanggang; Evelyn Evelyn; Hormaingat Damanik
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.v7i6.13052

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui dan mengevaluasi pengaruh tata kelola perusahaan, penghindaran pajak, profitabilitas, dan ukuran bisnis terhadap nilai perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018 hingga 2022. Metodologi penelitian kuantitatif yaitu penelitian deskriptif kuantitatif, yang merupakan penelitian eksplanatori, digunakan dalam penelitian ini. Populasi penelitian ini adalah 43 perusahaan pertambangan besar. Jumlah sampel sebanyak 75 buah, diambil dari jumlah sampel sebanyak 15 sampel dikalikan tahun penelitian sesuai dengan jangka waktu penelitian yaitu lima tahun yang digunakan dalam penelitian ini. Regresi linier berganda merupakan teknik analisis data yang digunakan. Temuan penelitian uji f menunjukkan bahwa periode 2018–2022, nilai perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia dipengaruhi secara bersamaan oleh profitabilitas, ukuran perusahaan, tata kelola perusahaan, dan penghindaran pajak. Temuan penelitian uji t menunjukkan bahwa penghindaran pajak tidak berpengaruh terhadap nilai perusahaan, tata kelola perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, profitabilitas berpengaruh negatif dan signifikan terhadap nilai perusahaan, dan ukuran perusahaan berpengaruh positif dan signifikan. pada nilai perusahaan. Berdasarkan hasil analisis koefisien determinasi, variabel profitabilitas, ukuran perusahaan, tata kelola perusahaan, dan penghindaran pajak mempunyai variansi sebesar 25,2%, sedangkan sisanya sebesar 74,8% dijelaskan oleh variabel lainnya. Kata kunci : Profitabilitas, Ukuran Perusahaan, Tata Kelola Perusahaan, Penghindaran Pajak, Nilai Perusahaan

Dampak Perkembangan Ekonomi Digital terhadap Pertumbuhan Sektor E-commerce di Indonesia: Perspektif Teknologi, Konsumen, dan Regulasi Lubis, Nurliza; Ainul Yusna Harahap; Rahmad Tantawi; Nuri Aslami; Tina Novianti Sitanggang
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10649

This study examines the impact of digital economic development on the growth of the e-commerce sector in Indonesia, focusing on the roles of digital technology, consumer behavior, and government regulation. Based on data from Google, Temasek, and Bain & Company (2023), Indonesia's e-commerce transaction value increased significantly from USD 21 billion in 2019 to USD 77 billion in 2022, contributing 8.9% to GDP in 2023. Using a quantitative method and surveys of 150 respondents consisting of e-commerce companies and consumers, multiple regression analysis results indicate that consumer behavior has the greatest influence (β = 0.467; p < 0.05), followed by digital technology (β = 0.325; p < 0.05) and government regulation (β = 0.178; p < 0.05). The model explains 73.2% of the variability in e-commerce growth, with the remaining 26.8% influenced by other external factors. This study has limitations regarding the sample size, focus on specific variables, and reliance on quantitative methods. Future researchers are advised to broaden the scope of the study, consider additional relevant variables, and employ more diverse approaches to obtain more comprehensive results. This study highlights the need for collaboration among governments, businesses, and consumers to create an inclusive and sustainable e-commerce ecosystem.

THE INFLUENCE OF DEFERRED TAX BURDEN, LEVERAGE, AND TAX PLANNING ON EARNINGS MANAGEMENT IN CONSUMER GOODS SECTOR COMPANIES FOR THE PERIOD 2018-2022 Merry; Cheong Shiau Wie; Dwita Sakuntala; Tina Novianti Sitanggang
Mount Hope Economic Global Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i3.524

The purpose of this research is to examine the impact of deferred tax burden, leverage, and tax planning on earnings management in consumer goods sector companies during the period of 2018-2022. The research population consists of 50 consumer goods sector companies listed on the Indonesia Stock Exchange, with a sample size of 19 companies obtained over a five-year period. The sampling method used is purposive sampling. Data analysis is conducted using multiple linear regression. The results of the F-test indicate that deferred tax burden, leverage, and tax planning simultaneously influence earnings management. Partially, only two variables have an effect: the deferred tax burden has a positive and significant effect on earnings management, and tax planning has a negative and significant effect on earnings management. The Adjusted R² value of 0.102 indicates that only 10.2% of the variation in earnings management can be explained by deferred tax burden, leverage, and tax planning, while the remaining 89.9% is explained by other variables not examined in this study.

PENGARUH PENGETAHUAN INVESTASI, FASILITAS TEKNOLOGI, STATUS MAHASISWA DAN GENDER TERHADAP MINAT INVESTASI MAHASISWA UNIVERSITAS PRIMA INDONESIA DI PASAR MODAL Yaasiin, Faathir Nurul; Sitanggang, Tina Novianti
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

This study aims to determine how much influence investment knowledge, technological facilities, student status and gender have on investment interest. The data used in this study are primary data, the population taken in this study were students of the Faculty of Economics, University of Prima Indonesia, while the research sample taken was accounting students of the Faculty of Economics, Universitas Prima Indonesia who had completed the portfolio theory and investment analysis courses and are currently still registered at the Faculty of Economics, University of Prima Indonesia. The sample in this study was 236 respondents who were taken using the Slovin formula. The data were processed using SPSS assistance. The analytical tool used in this study is multiple linear regression. The results of this study indicate that the variables of investment knowledge, technology facilities and gender have a positive effect on investment interest, while the variable student status has a negative effect on investment interest

PENGARUH MATA KULIAH KEWIRAUSAHAAN TERHADAP SIKAP, MOTIVASI DAN MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI UNIVERSITAS PRIMA INDONESIA Sitanggang, Tina Novianti; Yaasiin, Faathir Nurul
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

This research was conducted at Prima Indonesia University. The purpose of this study was to analyze the effect of entrepreneurship courses on attitudes, motivation and interests of accounting students at Prima Indonesia University in entrepreneurship. The sample in this study was 236 respondents who were taken using the Slovin formula. The data were processed using SPSS assistance. The analytical tool used in this study is multiple linear regression. The results of this study indicate that the variables of entrepreneurial knowledge, attitudes and motivation have a significant effect on entrepreneurial interest

Co-Authors Ainul Yusna Harahap Alicia Maria Frisline Alvarido Sibarani Andari, Ayu Andika N.H Pasaribu Andreas Heriyanto Hondro Annisa Nauli Sinaga Annisa Nauli Sinaga Annisa Nauli Sinaga Aprilia Florencia A.S. Sianipar Ariella, Ega Nesya Ariesa, Yeni Auliza, Ramanda Bali, Grace Evafera Beby Anastasia Panggabean Bella Ayunda Yusda Bella Juliana Permata br Samosir Celine, Celine Cheong Shiau Wie Chesi Br Sibuea Chindy Ema Hermansyah Pasaribu CINDY CINDY Cristover Halomoan Manalu Cynthia Cynthia Damanik, Hormaingat Damanik, Ronald Darwin Lie Devi Ruminta Nainggolan Dewi, Angelina Susila Dwi Andini Dwita Sakuntala Efri Debby Ekinola Br Sinukaban Emi Susanti Purba Evelyn Evelyn Evelyn Yovita Faathir Nurul Yaasiin Faathir Nurul Yasiin Febrina Theresia Lubis Fernando Toky Halawa, Luther Berkat Jaya Hansen, Hansen Hasudungan Rajagukguk, Ronald Hendrico Sipahutar Henny Elina Rusli Hormaingat Damanik Hotma Mentalita Hotma Mentalita Hotriado Harianja Hotriado Harianja Jesslyn, Jesslyn Jhon Lismart Benget. P. Jonathan Marcel Halim Kardika Simanjuntak Keumala Hayati Kosti Juliana Siregar Kristalia Anzeriani Br. Ginting Kristanto, Harry Larosa, Suryati Marcella Jocelyn Wijaya Marpaung, Raymon Efenly Melfrianti Romauli Melinda Melinda Merry Merry Rusida S Mutiara M. Sianturi Naibaho, Junianti Ramayana Nauli Sinaga, Annisa Nelsem Nuri Aslami Nurliza Lubis Nurliza Lubis Oktiana Fidela Damanik Parapat, Dini Dargita Marlina Pratiwi, Desy Purba, Melfrianti Romauli Rahmad Tantawi Rajagukguk, Ronald Hasudungan Ramanda Auliza Raymon Efenly Marpaung Renika Hasibuan Ria Sitorus, Paskah Riadi Riadi Riadi Riadi Riadi Riadi Riadi Riadi, Riadi Ritonga, Tuti Robert Tua Siregar Roini Nela Setia Manurung Rolin Vina Rosalina Sinaga Ronald Hasudungan Rajagukguk Ronald Hasudungan Rajagukguk Rusida S, Merry Ruth Putri Yunita Salim Aktar Sherly - Simbolon, Jesica Natalia Br Simorangkir, Desliani Natalia Simorangkir, Else Rohayu Sinaga, Annisa Nauli Sinaga, Ayu Stevani Sinaga, Rolin Vina Rosalina Sinukaban, Efri Debby Ekinola Br Sitanggang, Febriyanti Br Siti Tiadora Sitompul, Geby M.B Situmorang, Renovand Mikael Sofiyan Suryati Larosa Tina Hastarina Wau Toni, Nagian Valeriana Sethevani VERONICA VERONICA VERONICA VERONICA Vincent Arlonso Waruwu, Lismawati Widia Andini Amri Yaasiin, Faathir Nurul Yolanda Angel Sabatani Doloksaribu Yutni Bernadetta br Tarigan

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