Article Per Year (5 Year)
p-Index From 2020 - 2025
2.913
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Indonesia Sosial Teknologi Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Keuangan dan Perpajakan Journal of Sustainable Economics Jurnal Ilmiah Akuntansi dan Keuangan
Rahmadhani, Sari Nuzullina
UNIVERSITAS MEDAN AREA
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
PENGARUH MARJIN LABA BERSIH DAN PENGEMBALIAN ATAS EKUITAS TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI BARANG KONSUMSI Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2795

Abstract

This research aims to detemine the effect of net profit margin and return on equity to the stock price on consumer goods industry listed on the Indonesia Stock Exchange. Independent Variables are net profit margin and return on equity. Dependent Variable is stock price. The population in this research are all consumer goods industries listed on the Indonesia Stock Exchange during the period 2012 to 2016 as much as 37companies.The type of this research is associative causal. The sampling technique was purposive sampling, which is based on certain criteria and got as much as 22 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. The results show that net profit margin and return on equity have positive effect and significant on stock price for simultaneous. And for partial, net profit margin has positive effect on stock price and return on equityhas positive and significant on stock price.
Pengaruh Struktur Modal Dan Volatilitas Laba terhadap Kualitas Laba PT. Bank Sumut Aditya Amanda Pane; Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4476

Abstract

The purposes of this research was to determined the influence of the capital structure and earnings volatility on the earnings quality PT. Bank Sumut. This research also aims to assess how the condition of the capital structure, earnings volatility and earnings quality at PT. Bank Sumut for 10 years lately. The proxy of capital structure is leverage, earnings volatility is standard deviasi of earnings and for the earnings quality the proxy is discretionary loan loss provisions. The samples used in this study are the quarterly financial statement of PT. Bank Sumut for the period of 2010 until the first semester of 2020.  The analytical method used was multiple regression analysis. The result show  that the capital structure  has a negative significant effect on the earnings quality and earnings volatility does not has a significant effect on the earnings quality in PT. Bank Sumut. Meanwhile, the capital structure and earnings volatility simultaneous have a significant effect on the earnings quality.
Optimalisasi Pengetahuan Pelaporan Keuangan Digital dan Keamanan Data bagi masyarakat Desa Jati Kesuma Sari Nuzullina Rahmadhani; Arie Kartika; Vina Arnita
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.047 KB)

Abstract

Hasil pertanian dan peternakan merupakan salah satu sumber perekonomian warga desa. Selama ini desa kurang bisa memaksimalkan hasil pertanian dan peternakan mereka untuk kesejahteraan warga desa. Hal ini dikarenakan minimnya pengetahuan masyarakat mengenai beberapa hal, yaitu mengenai proses transaksi secara digital dan minimnya pengetahuan mengenai penyusunan laporan keuangan yang baik agar dapat digunakan dalam pengajuan kredit usaha. Oleh karena itu, perangkat desa mengharapkan agar masyarakat desa bisa ditingkatkan dan dikembangkan pemahamannya mengenai perlindungan konsumen, pelaku usaha, transaksi online yang aman, transparan dan menguntungkan serta penyusunan laporan keuangan yang baik. Sehingga Masyarakat dapat berbelanja, mengemas dan memasarkan produk tani mereka dengan segmen pasar luar kota dan luar provinsi. Masyarakat juga dapat memanfaatkan fasilitas kredit usaha rakyat sebagai bentuk tambahan modal usaha. Melalui permasalahan diatas maka Tim Pengabdian kepada Masyarakat memberikan sosialisasi berupa “Optimalisasi Pengetahuan Kelompok Tani Desa Jati Kesuma terhadap Pelaporan Keuangan secara Digital dan Keamanan Data”. Dari kegiatan tersebut masyarakat desa lebih mengetahui dan paham dalam bertransaksi secara online, serta lebih berhati-hati untuk memsasarkan hasil tani serta masyarakat juga mengetahui pembuatan laporan keuangan secara digital.
Analisis Anggaran Pendapatan dan Belanja Desa Terhadap Pembangunan Desa di Desa Parbuluan VI Kab. Dairi Adam Tambunan; Atika Rizki; Sari Nuzullina Rahmadhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.49 KB) | DOI: 10.31289/jbi.v1i1.1056

Abstract

This study aims to determine the process of preparing the Village Revenue and Expenditure Budget (APBDes) in Parbuluan VI Village, Parbuluan District, Dairi Regency and to determine the realization of the Village Revenue and Expenditure Budget (APBDes) in the development of Parbuluan VI Village, Parbuluan District, Dairi Regency. This study uses a descriptive method with a quantitative approach with data analysis techniques obtained from analysis of budget reports and budget realizations in Parbuluan VI Village, Parbuluan District, Dairi Regency, North Sumatra Province as well as interviews with related village officials. The results showed that the APBDes preparation process was carried out starting from the RKPDes preparation process until ending with the determination of the budget carried out by the relevant Regency parties and the realization of the budget had been carried out entirely and it was found that there was more budget in each budget period.
Pengaruh Asimetri Informasi dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Dewi Maya Sari; Rana Fathinah Ananda; Sari Nuzullina Rahmadhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1317.076 KB) | DOI: 10.31289/jbi.v1i1.1058

Abstract

This study aims to determine the effect of information asymmetry and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study are mining companies listed on the Indonesia Stock Exchange as many as 47 companies. Selection of the sample in this study using purposive sampling that samples are taken based on criteria-certain criteria. The sample in this study were 13 companies with 5 years of research so that the total data studied were 65 companies. The analysis technique used is panel data regression analysis which consists of descriptive analysis, classical assumption test, selection of panel data regression models, and hypothesis testing which is tested using Eviews 9. The results of the study using a partial test (t test) show that information asymmetry has a positive effect. and significant to earnings management. While managerial ownership has a negative and significant effect on earnings management. The results of the panel data regression showed that simultaneous asymmetry of information and kemanagerial ownership and significant effect on earnings management.
Effectiveness of Economic Value Added, Earnings Per Share, Market Share and Institutional Ownership on Stock Returns in Companies Listed on the IDX80 Index of the Indonesia Stock Exchange Vani Alicia Napitupulu; T. Alvi Syahri Mahzura; Sari Nuzullina Rahmadhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.009 KB) | DOI: 10.31289/jbi.v1i2.1422

Abstract

This study aims to determine the Effect of Economic Value Added (EVA), Earnings Per Share (EPS), Market Share and Institutional Ownership on Stock Returns in Companies Listed on the IDX80 Index of the Indonesia Stock Exchange for the 2019-2021 Period. The population used in this study was 80 IDX80 companies listed on the Indonesia Stock Exchange. The sampling method is to use the census method. The sample used was 240 companies. The analysis techniques used are normality test, multicollinearity test, autocorrelation test, heteroskedasticity test, multiple linear regression analysis, multiple correlation coefficient test, F test, t test and determination coefficient test.Based on the test results of classical assumptions, it is known that the data are normally distributed and there are no symptoms of multicollinearity, autocorrelation and heteroskedasticity. The results of the coefficient of determination test showed an R2 value of 0.699 which means that 69.9% of the influence of bound variables can be explained by other variables that were not used in this study. Based on the results of the F test, it is known that together free variables affect bound variables. And based on the results of the t test, it is known that the free variables, namely Economic Value Added, Earnings Per Share and Institutional Ownership have a partial effect on the Stock Return variable while the Market Share variable does not partially affect the Stock Return variable.
Pengaruh Human Capital, Structural Capital Dan Capital Employed Terhadap Financial Distress Sari Nuzullina Rahmadhani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (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.v4i3.1881

Abstract

Penelitian bertujuan untuk menguji dan menganalisis pengaruh dari human capital, structural capital dan capital employed terhadap financial distress pada perusahaan Manufaktur Industri Dasar dan Kimia periode 2019-2021. Populasi dalam penelitian ini yaitu 79 perusahaan dengan teknik penarikan sampel yaitu purposive sampling, sehingga diperoleh sampel sebanyak 37 perusahaan selama 3 tahun periode pengamatan. Teknik analisis data yang digunakan yaitu analisis regresi data panel dengan menggunakan aplikasi Eviews. Hasil uji menunjukkan bahwa secara parsial Human capital tidak memiliki pengaruh yang signifikan terhadap financial distress. Strutural capital berpengaruh negatif dan signifikan terhadap financial distress. Sedangkan capital employed berpengaruh positif dan signifikan terhadap financial distress. secara bersama-sama, human capital, structural capital dan capital employed hanya mampu mempengaruhi financial distress sebesar 11,59% pada perusahaan Manufaktur Industri Dasar dan Kimia periode 2019-2021.
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And Building Tax Payments With Tax Sanctions As A Moderating Variable Torang Simatupang; Thezar Fiqih Hidayat Hasibuan; Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 9 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i9.704

Abstract

This study aims to determine the impact, Service Quality, Taxpayer Awareness, Tax Knowledge, and Tax Sanctions on Taxpayer Compliance. This study took a sample of taxpayers in Jati Kesuma Village, Namo Rambe District, which were taken randomly. The number of samples taken was 88 people. This study also uses the variable tax sanctions as a moderating variable. The data analysis method used in this research is Moderated Regression Analysis (MRA) using SPSS for Windows. So the results of this study indicate that taxpayer awareness, service quality, and tax knowledge have a positive and significant influence on taxpayer compliance. The tax sanction variable acts as a pure moderator that strengthens the relationship between the dependent variable and the independent variable.
Edu Fun Entrepreneurship : Inovasi Olahan Tani Rakyat Berbasis Economic Sustainability, Desa Jati Kesuma,Namorambe Kab. Deli Serdang: Edu Fun Entrepreneurship : Inovasi Olahan Tani Rakyat Berbasis Economic Sustainability, Desa Jati Kesuma,Namorambe Kab. Deli Serdang Sari Nuzullina Rahmadhani; Rana Fathinah Ananda; Marizha Nurcahyani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

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

Abstract

Desa Jati Kesuma, Kecamatan Namorambe, Kabupaten Deli Serdang, Provinsi Sumatera Utara memiliki kelompok masyarakat yang bernama Gapoktan Jati Kesuma. Kelompok masyarakat ini merupakan kelompok masyarakat produktif yang dapat dikembangkan menjadi wirausahawan baru di Desa. Gapoktan dimana sebagian besar dari Gapoktan fokus pada budidaya jambu air merah thongsamsi, dengan total produksi keseluruhan hasil panen tani tersebut mencapai 1 ton setiap tahunnya. Kelompok masyarakat memanfaatkan lahan khusus pada pertanian seluas ± 1 hektar di lokasi lahan budidaya tersebut. Kelompok Gapoktan Jati Kesuma mengalami kendala dalam penanganan pasca panen dan pengolahan hasil produksi panen tani sebanyak 1 ton. Hal ini dikarenakan para kelompok tani tersebut masih menggunakan manajemen usaha dan pemasaran secara konvensional dalam memasarkan dan menjual produk hasil panen. Dari hasil kunjungan dan wawancara dengan mitra, diketahui Gapoktan memiliki beberapa masalah yang dihadapi, yaitu: 1) Belum bisa membuat produk olahan dari hasil panen sehingga banyak hasil panen yang terbuang (busuk) dan rendahnya minat buah di daerah itu sendiri. 2) Belum menjual produk secara online. 3) Tidak adanya produk unggulan yang menjadi strategi promosi yang berkelanjutan. 4) Tidak adanya pola SDM yang terintegrasi. Pentingnya PKM ini dilaksanakan 1) Mengatasi sisa hasil panen jambu untuk diolah menjadi produk olahan berupa keripik buah yang dapat meningkatkan fokus perekonomian pada kesejahteraan bersama, 2) Mengedukasi kelompok masyarakat melalui Edu Fun Entrepreneurship dalam penggunaan media online seperti instagram dan tiktok untuk memasarkan dan menjual seluruh produk olahannya, 3) Dengan adanya produk unggulan hasil olahan, dapat menjadi sarana strategi promosi pengembangan Desa, 4) Pemberdayaan Gapoktan dalam membentuk karakter berwirausaha berbasis economic sustainability. Tujuan PKM ini; 1) Menciptakan inovasi produk olahan dan model pemasaran dan penjualan berbasis Edu Fun Entrepreneurship dari hasil panen jambu sebagai produk unggulan Desa, 2) Melahirkan entrepreneur dan content creator sebagai sarana promosi Desa. Kata kunci : kelompok tani; entrepreneurship; economic sustainability
The Effect of Green Accounting Implementation and Asset Turnover on Corporate Value in Manufacturing Sector Companies on the Indonesia Stock Exchange Michael Saputra Tampubolon; sarinuzullina rahmadhani
Journal of Sustainable Economics Vol. 1 No. 1 (2023): Journal of Sustainable Economics
Publisher : TALENTA PUBLISHER UNIVERSITAS SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jse.v1i1.12112

Abstract

This study aims to determine the effect of green accounting as measured by the PROPER performance rating of the Ministry of Environment and Assets Turnover as measured by Total Assets Turnover (TATO) on firm value (PBV). Sampling was carried out using a purposive sampling method with manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data analysis technique used in this study is multiple linear regression analysis. The results of this study conclude that the application of green accounting has a positive and significant effect on corporate value and asset turnover has a positive and significant effect on corporate value.
Co-Authors Adam Tambunan Aditya Amanda Pane Ananda, Rana Fathinah Anita Putri, Anita Arie Kartika Atika Rizki Dewi Maya Sari Gultom, Selfi Afriani Hasbiana Dalimunthe Hasibuan, Raya Puspita Sari Hesti Sabrina Jazuli, Muhammad Asrin Marizha Nurcahyani May Hana Bilqis, May Hana Michael Saputra Tampubolon Muhammad Dharma Tuah Putra Nasution Rahman, Fauziah Rana Fathinah Ananda Siagian, Dewi Asriyani T. Alvi Syahri Mahzura Tambunan, Sari Bulan Thezar Fiqih Hidayat Hasibuan Torang Simatupang Tursina Tursina Vani Alicia Napitupulu Vina Arnita Yuni Syahputri