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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Owner : Riset dan Jurnal Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Enrichment : Journal of Management Pelita Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan International Journal of Applied Finance and Business Studies Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal Of Human And Education (JAHE) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Balance : Jurnal Akuntansi dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Indonesian Research Journal on Education Jurnal Adijaya Multidisiplin Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Innovative: Journal Of Social Science Research Nanggroe: Journal Of Scholarly Service Journal of Business Management and Economic Development Nanggroe: Journal of Scholarly Service Jurnal Global Ilmiah International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Nommensen Multidisciplinary Indonesian Center Journal Jurnal Akuntansi
Hasbiana Dalimunthe
Universitas Medan Area, Medan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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PENGARUH PRICE EARNING RATIO, TINGKAT SUKU BUNGA, DAN TINGKAT INFLASI TERHADAP HARGA SAHAM Dalimunthe, Hasbiana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.378 KB)

Abstract

This research about the effect of the price earnings ratio, the interest rate and the rate of inflation on the price of shares in a mining company listed on the Indonesia Stock Exchange in 2012-2014. The approach used in this study is the associative approach, whereas the type of data used in this research is quantitative data in the statement of financial statements of the years in 2012-2014, and Bank Indonesia’s report on the interest rate and the inflation rate. The sample in this research amounted to 21 companies. Data analysis techniques in this research using classic assumption test, hypothesis testing, linear regression, and test the coefficient of determination. Processing of the data in this research using the software program SPSS (Statistical Package for the Social Sciens) 17.0 for Windows.The results of this research prove that the partial price earnings ratio have a significant effect on stock prices, whereas the interest rate and the inflation rate negatively affect the share price. Simultaneously price earnings ratio, the interest rate and the inflation rate significantly affect stock prices.
PENGARUH MARJIN LABA BERSIH, PENGEMBALIAN ATAS EKUITAS, DAN INFLASI TERHADAP HARGA SAHAM dalimunthe, hasbiana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.384 KB) | DOI: 10.31289/jab.v4i2.1780

Abstract

AbstrakTujuan penelitian ini adalah untuk mengetahui pengaruh antara marjin laba bersih, pengembalian atas ekuitas dan inflasi terhadap harga saham baik secara parsial maupun secara simultan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2009-2016 yaitu berjumlah sebanyak 14 perusahaan. Jenis penelitian ini adalah penelitian asosiatif kausal. Teknik pengambilan sampel dalam Penelitian ini adalah teknik purposive sampling. Sampel yang diperoleh dalam penelitian ini adalah berjumlah sebanyak 10 perusahaan. Pengujian yang digunakan dalam penelitian ini adalah uji asumsi klasik (normalitas, multikolinieritas, heteroskedastisitas dan autokorelasi) dan uji hipotesis (uji koefisien korelasi & determinasi, uji t, dan uji F). Pengolahan data dalam penelitian menggunakan program Software SPSS (Statistic Package for the Social Sciens) 21 for windows. Hasil penelitian menunjukkan bahwa secara secara parsial, variabel marjin laba bersih, pengembalian atas ekuitas, dan inflasi berpengaruh positif dan signifikan terhadap harga saham. Sedangkan secara simultan, variabel marjin laba bersih, pengembalian atas ekuitas dan inflasi berpengaruh signifikan terhadap harga saham.  Kata Kunci: Marjin Laba Bersih, Pengembalian atas Ekuitas, Inflasi dan  Harga Saham   Abstract This research aims to detemine the effect of net profit margin, return on equity and inflation to the stock price on foods and beverages companies listed on the Indonesia Stock Exchange.The population in this research are all foods and beverages companies listed on the Indonesia Stock Exchange  during the period 2009 to 2016 as much as 14 companies.The type of this research is associative causal. The sampling technique was purposive sampling.Got as much as 10 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. Data processing was perfomed by SPSS 21 for windows.The results show that net profit margin, return on equity and inflation have positive effect and significant on stock price for partial.for simultaneous net profit margin, return on equity and inflation have significant on stock price  Keywords: Net Profit Margin, Return on Equity, Inflation, Stock price 
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja terhadap Kinerja Karyawan Usaha Pembungkusan Garam Konsumsi Dalimunthe, Hasbiana
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 5, No 1 (2018): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (609.63 KB) | DOI: 10.31289/jkbm.v5i1.1790

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan dan motivasi kerja terhadap kinerja karyawan usaha pembungkusan garam pada CV. Karya Pertiwi Medan. Data diperoleh dari penyebaran kuesioner kepada karyawan usaha pembungkusan garam CV. Karya Pertiwi. Penelitian ini menggunakan teknik pengumpulan data yaitu sampling jenuh, dimana semua anggota populasi yang digunakan adalah seluruh karyawan di CV. Karya Pertiwi yang berjumlah 35 karyawan. Teknik analisis data yang digunakan dalam penelitian ini yaitu uji asumsi klasik. Analisis data menggunakan regresi linier berganda untuk memperoleh gambaran menyeluruh mengenai hubungan antara variabel. Hasil penilitian menunjukkan bahwa gaya kepemimpinan dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan usaha pembungkusan garam pada CV. Karya Pertiwi Medan
PENGARUH PRICE EARNING RATIO, TINGKAT SUKU BUNGA, DAN TINGKAT INFLASI TERHADAP HARGA SAHAM Hasbiana Dalimunthe
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i2.1731

Abstract

This research about the effect of the price earnings ratio, the interest rate and the rate of inflation on the price of shares in a mining company listed on the Indonesia Stock Exchange in 2012-2014. The approach used in this study is the associative approach, whereas the type of data used in this research is quantitative data in the statement of financial statements of the years in 2012-2014, and Bank Indonesia’s report on the interest rate and the inflation rate. The sample in this research amounted to 21 companies. Data analysis techniques in this research using classic assumption test, hypothesis testing, linear regression, and test the coefficient of determination. Processing of the data in this research using the software program SPSS (Statistical Package for the Social Sciens) 17.0 for Windows.The results of this research prove that the partial price earnings ratio have a significant effect on stock prices, whereas the interest rate and the inflation rate negatively affect the share price. Simultaneously price earnings ratio, the interest rate and the inflation rate significantly affect stock prices.
PENGARUH MARJIN LABA BERSIH, PENGEMBALIAN ATAS EKUITAS, DAN INFLASI TERHADAP HARGA SAHAM hasbiana dalimunthe
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i2.1780

Abstract

AbstrakTujuan penelitian ini adalah untuk mengetahui pengaruh antara marjin laba bersih, pengembalian atas ekuitas dan inflasi terhadap harga saham baik secara parsial maupun secara simultan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2009-2016 yaitu berjumlah sebanyak 14 perusahaan. Jenis penelitian ini adalah penelitian asosiatif kausal. Teknik pengambilan sampel dalam Penelitian ini adalah teknik purposive sampling. Sampel yang diperoleh dalam penelitian ini adalah berjumlah sebanyak 10 perusahaan. Pengujian yang digunakan dalam penelitian ini adalah uji asumsi klasik (normalitas, multikolinieritas, heteroskedastisitas dan autokorelasi) dan uji hipotesis (uji koefisien korelasi & determinasi, uji t, dan uji F). Pengolahan data dalam penelitian menggunakan program Software SPSS (Statistic Package for the Social Sciens) 21 for windows. Hasil penelitian menunjukkan bahwa secara secara parsial, variabel marjin laba bersih, pengembalian atas ekuitas, dan inflasi berpengaruh positif dan signifikan terhadap harga saham. Sedangkan secara simultan, variabel marjin laba bersih, pengembalian atas ekuitas dan inflasi berpengaruh signifikan terhadap harga saham.  Kata Kunci: Marjin Laba Bersih, Pengembalian atas Ekuitas, Inflasi dan  Harga Saham   Abstract This research aims to detemine the effect of net profit margin, return on equity and inflation to the stock price on foods and beverages companies listed on the Indonesia Stock Exchange.The population in this research are all foods and beverages companies listed on the Indonesia Stock Exchange  during the period 2009 to 2016 as much as 14 companies.The type of this research is associative causal. The sampling technique was purposive sampling.Got as much as 10 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. Data processing was perfomed by SPSS 21 for windows.The results show that net profit margin, return on equity and inflation have positive effect and significant on stock price for partial.for simultaneous net profit margin, return on equity and inflation have significant on stock price  Keywords: Net Profit Margin, Return on Equity, Inflation, Stock price 
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja terhadap Kinerja Karyawan Usaha Pembungkusan Garam Konsumsi Hasbiana Dalimunthe
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 5, No 1 (2018): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v5i1.1790

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan dan motivasi kerja terhadap kinerja karyawan usaha pembungkusan garam pada CV. Karya Pertiwi Medan. Data diperoleh dari penyebaran kuesioner kepada karyawan usaha pembungkusan garam CV. Karya Pertiwi. Penelitian ini menggunakan teknik pengumpulan data yaitu sampling jenuh, dimana semua anggota populasi yang digunakan adalah seluruh karyawan di CV. Karya Pertiwi yang berjumlah 35 karyawan. Teknik analisis data yang digunakan dalam penelitian ini yaitu uji asumsi klasik. Analisis data menggunakan regresi linier berganda untuk memperoleh gambaran menyeluruh mengenai hubungan antara variabel. Hasil penilitian menunjukkan bahwa gaya kepemimpinan dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan usaha pembungkusan garam pada CV. Karya Pertiwi Medan
The Effect of Internal Control and Compliance with Accounting Rules on the Quality of Financial Statements at PT. Bank of North Sumatra Medan Hasbiana Dalimunthe; Aditya Amanda Pane
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1698

Abstract

This study aims to examine the effect of internal control and compliance with accounting rules on the quality of financial reports at PT Bank Sumatera Utara (North Sumatra). This research uses associative method. The population in this study were three divisions in Bank SUMUT, namely the Accounting and Tax Division, the General Division and the Operations Division. The sample used in this study were 35 respondents. The data analysis technique in this research is data quality test which includes validity and reliability tests, classic assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and hypothesis test which includes t test, determination test (R2) and multiple linear regression test.
Factors that Influence the Reality of Performance Accountability in Government Institutions (Empirical Study in Government Deli Serdang District) Yuni Syahputri; May Hana Bilqis R; Hasbiana Dalimunthe; Hesti Sabrina; Sari Nuzullina Rahmadhani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 1 (2019): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i1.178

Abstract

This study aims to determine whether the commitment of management, decision making authority, organization culture is partially affected and simultaneously to the accountability performance in government agency to improve government performance. This research method is to use a casual research design. The sample is determined by using the technique of purposive sampling.The population in this research are all employees of the Unit of work Tools (SKPD) Government of Deli Serdang. The sample used in this study is structural officials (Echelon 2, 3 and 4), with a total sample of 60. The data in this study is the primary data obtained from questionnaires distributed directly to the respondent. Data analysis model used was multiple linier regression. Testing the quality of data used is the test validity and reability testing. Classic assumption test was used for normality test, test heterokedastisitas, and tes multikolinearitas. Hypothesis testing using the determinant coefficient, simultaneous test (test-F), partial test (test-t).The results show that management commitment partially has a positive influence on performance accountability. Decision making authority partially has a positive influence on performance accountability. Organization culture partially has a positive influence on performance accountabilitypartially has a negative influence on performance accountability. Simultaneously commitment management, decision making authority, organization culturehave a positive and significant influence on performance accountability.
The Implementation of Liability Accounting on Managerial Performance in PT. Telkom Tbk, Medan Branch Yuni Syahputri; Teddi Pribadi; Hasbiana Dalimunthe
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1199

Abstract

This study aims to examine the effect of the application of responsibility accounting on managerial performance. The sample used in this study were 35 respondents. Data obtained by purposive sampling method. Data collection was carried out using a questionnaire. A total of 35 questionnaires were sent and 35 questionnaires were returned. The research hypothesis was tested using a simple regression method with the help of SPSS (Statistical Product and Service Solutions). Based on the results of this study, it can be concluded that the application of responsibility accounting has a significant effect on managerial performance.
Predicting Financial Distress on Transportation Company Before and Under Pandemic Covid-19 in Indonesia Aditya Amanda Pane; Sari Nuzullina Rahmadhani; Hasbiana Dalimunthe
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

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

Abstract

Covid-19 pandemic that hit Indonesia had an impact on various lines, including the transportation sector. The social restriction policy as an effort to break the chain of virus spread has the effect of decreasing the ability of transportation companies to maintain their sales. This study aims to determine the tendency of financial distress on transportation companies before and during Covid-19 pandemic. The population in this study are transportation companies listed on Indonesia Stock Exchange. The sampling method used in this research is purposive sampling. With the selected company criterias are people transportation company and the transportation companies have all the data needed in this research. There are 7 transportation companies with quarterly financial report data for 2019-2021. The total data used in this study were each 35 datas before and 35 datas during Covid-19 pandemic. The research method used is Cox Stuart Analysis for Trends to find out trends in the financial distress value. From the research conducted, the results show that 69% of the data shows that companies experienced financial distress before Covid-19 pandemic to 83% experienced financial distress during Covid-19 pandemic, while companies that did not experience financial distress experienced a decrease from 26% before Covid-19 pandemic to 14% during Covid-19 pandemic. The results of the Cox Stuart test show that there is a tendency to decrease the value of altman z-score that indicate an increase in financial distress from 7 transportation companies listed on the IDX before and during Covid-19 pandemic.
Co-Authors Aditya Amanda Pane Anggriani, Eli Putri Annisa Putri Desy Astrid Anindya Elvira, Bella Enyvia Natania Siagian Fauziah Rahman Gretia Lamtiur Oktavia Lumban Gaol Gurusinga, Karolin Stevani Br. Habibie, Muhammad Hasugian, Diana Syahfitri S. Hesti Sabrina Indawati Lestari Indi Fadliah Lestari Simbolon, Mega Linda Lores Lores, Linda May Hana Bilqis, May Hana Mhd. Ansor Lubis Mita Wulandari Muzdalifa, Yayang Nababan, Fitrika Purba, Rophita Sonia Rahmadhani, Sari Nuzullina Rana Fathinah Ananda Retnawati Siregar Retnawati Siregar Rezeilina, Diana Sagala, Indah Cahya Simamora, Lestarina Siregar, Akbar Tambunan, Putri Desy Teddi Pribadi Thezar Fiqih Hidayat Hasibuan Yanita Paulina Br Sebayang Yuni Syahputri