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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Bisnis dan Manajemen Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Ensiklopedia of Journal Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Abdimas Universal Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Somasi (Sosial Humaniora Komunikasi) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Proceeding International Seminar of Islamic Studies FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings
Irma Christiana
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Journal : Journal of International Conference Proceedings

 1 
Company's Performance as A Variable Intervening Between Intellectual Capital and Company’s Value Isna Ardila; Irma Christiana
Journal of International Conference Proceedings (JICP) Vol 2, No 3 (2019): Proceedings of the 5th International Conference of Project Management (ICPM) Yog
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i3.695

Abstract

Intellectual capital is interpreted as intangible assets in the economy and the capital is assumed to be able to generate intellectual wealth. This paper investigates the influence of intellectual capital of the company's value with the company's performance as an intervening variable at the Jakarta Islamic Index in 2014-2017. Samples were taken using the purposive sampling method, obtained 8 companies as samples of the population as many as 30 companies. Sample data as much as 32 data. To analyze data using multiple linear regression, while to determine the influence of mediation using path analysis. The findings of this research that intellectual capital has no effect on the company's performance. The intellectual model, however, affects the value of the company by being mediated by the company's performance as a variable intervening.
The Effect Of Investment Literacy And Perspectives On Investment On The Ability To Manage Investments Linzzy Pratami Putri; Irma Christiana; Delyana Rahmawany Pulungan; Isna Ardila
Journal of International Conference Proceedings (JICP) Vol 2, No 3 (2019): Proceedings of the 5th International Conference of Project Management (ICPM) Yog
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i3.696

Abstract

The purpose of this study is to examine and analyze the effect of investment literacy and perspectives on investment on the ability to manage investments, both partially and simultaneously. Suggestions used in this study are associative. The population in this study were all students of the Faculty of Economics and Business, Muhammadiyah University, North Sumatra. Data collection techniques in this study using documentation techniques. Data analysis techniques in this study used the Classic Assumption Test, Multiple Regression, Hypothesis Test (t Test and F Test), and the Coefficient of Determination. Data processing in this study uses SPSS software version 23.00. The results of the study prove the fact that partially and simultaneously have a positive and significant effect on investment literacy and perspective on investment on the ability to manage investment.
ANALYSIS OF EARNINGS MANAGEMENT ON PT BERKAH MULIA BETON Irma Christiana; Fika Jayanti
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.440

Abstract

Earnings management is an intervention activity with certain objectives in the external financial reporting process, to obtain several benefits. This study aims to analyze earnings management at PT. Berkah Mulia Beton Deli Serdang by using solvency ratios and profitability ratios for the period 2016-2017. The profit management proxy in this study uses discretionary accruals. While the solvency ratio is measured using debt to total asset ratio (DAR) and debt to equity ratio (DER), and the profitability ratio is measured using return on assets (ROA) and return on equity (ROE). This study uses quantitative data, data collection techniques using documentation techniques and data analysis techniques using descriptive analysis based on time series methods. The results of the study concluded that PT Mulia Beton Deli Serdang practices earnings management with income, decreasing using the big bath strategy with the first in, first out (FIFO) inventory recording method, and the double declining method for depreciating fixed assets office and factory. Where the solvency and profitability of the company motivates management to practice earnings management.
Measurment Bank Muamalat's Performance Using Financial Ratios Novi Fadhila; Irma Christiana
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.475

Abstract

This research is quantitative descriptive. The purpose of this study is to analyze the performance of Bank Muamalat using the Financial Ratio in the form of Liquidity, Solvability and Profitability ratios. The object of this research is Bank Muamalat. The type of data used is quantitative data sourced from published financial statements. The results of this study are: Financing to Deposits Ratio is in good condition, Capital Adequacy Ratio is in very good condition, Return On Asset shows bad condition, Return On Equity is in bad condition, Net Interest Margin in 2017 is not healthy and Operating Expenses to Operating Revenues efficiently.
The Influence of Financial Literacy on Investment Decisions During the Pandemic Linzzy Pratami Putri; Irma Christiana; Umi Kalsum; Widya Widya; Meyyara Justianti
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1253

Abstract

This study aims to determine the effect of financial literacy on investment decisions during the pandemic. The object of this research is the students of the Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara by using the Slovin formula in taking the sample. The test is carried out by simple linear regression where the classical assumptions have been tested previously. The results showed that there was a significant influence of financial literacy on investment decisions. The pandemic has made everyone, including students, start investing for future needs. Students are advised to continue to improve their financial literacy for the better. With increasing financial literacy, financial management will also be better and lead to investment.
Co-Authors Adena Putri Alyssia Putri Manurung Bayu Aga Wardana Chinta Felsya Fransisca Delyana R. Pulungan Diah Ayu Zahra Dina Arfianti Saragih Fika Jayanti Guntoro Hadi Gustiar Hasrudy Tanjung, Hasrudy Hastina Febriaty Ika Ucha Pradifta Rangkuti Isna Ardila Isna Ardila Linnzy Pratami Putri Linzzy Pratami Putri Linzzy Pratami Putri Meyyara Justianti Muhammad Firza Alpi, Muhammad Firza Nadia Ika Purnama Novi Fadhila Nurliana Nurwani Nurwani Rahmad Bahagia Raihana Daulay Raihanah Daulay Reyza Suwanto Sitorus Rezza Asmara Putra Rini Astuti Riska Dwi Yana Riska Ramadani Septia Mayang Saputri Siti Hartanti Siti Hartanti Susi Handayani Tiffany Zia Aznur Umi Kalsum Widya Widya