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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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Effect of Sales Volatility and Operating Cash Flow on Earnigs Persistence at PT. Nusantara II Plantation Tanjung Morawa Indi Fadliah; Hasbiana Dalimunthe; Linda Lores; Desy Astrid Anindya
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.483 KB) | DOI: 10.35335/enrichment.v12i5.822

Abstract

This study aims to determine the effect of sales volatility and operating cash flow on earnings persistence at PT. Nusantara II Tanjung Morawa Plantation. The type of research used is the associative method. The sample in this study is a monthly report from 2018 to 2021. The source of data used in this study is secondary data. The data collection technique is documentation with the data analysis technique used in this study is multiple linear regression analysis. The results showed that the sales volatility variable had a positive and significant effect on earnings persistence. operating cash flow variable has a positive and significant effect on earnings persistence. The variables of sales volatility and operating cash flow have a simultaneous effect on earnings persistence at PT. Nusantara II Tanjung Morawa Plantation.
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 
Pendekatan Humanisme Terhadap Siswa/i Tentang Bahaya Narkoba dan Pergaulan Bebas di Sekolah Menengah Pertama (SMP) Swasta Bina Agung Mhd Ansor Lubis; Hasbiana Dalimunthe; Indawati Lestari
Pelita Masyarakat Vol. 4 No. 2 (2023): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v4i2.8745

Abstract

The humanism approach as a movement raises awareness of human values aimed at the students of Bina Agung Private Middle School, Sunggal District, with the aim that students can avoid the dangers of drugs and promiscuity both within the school environment and outside the school environment. The implementation method is carried out by lectures and discussions with students. The results of this community service show that the humanist approach to students is very effectively used as a means to make changes in the mental revolution of students to avoid the dangers of drugs and promiscuity, because this can interfere with learning and reduce student achievement at school. In addition to the humanism approach that is applied to students, it is also carried out with a preventive approach to students by providing an understanding of the dangers of drugs and promiscuity and accompanied by teachers.
Effectiveness of Financial Performance and Capital Structure on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Mita Wulandari; Hasbiana Dalimunthe; Retnawati Siregar
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 (863.568 KB) | DOI: 10.31289/jbi.v1i2.1418

Abstract

This study aims to determine the effect of financial performance and capital structure on the value of the company. This study uses secondary data in the form of company financial statements. Sampling using purposive sampling technique. Data analysis using classical assumption tests and multiple linear regression. The population of this study is food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total sample of 15 companies. The results of testing the first hypothesis show that Financial Performance has a significant positive effect. The results of testing the second hypothesis show that the Capital Structure has a significant positive effect. The results of the third hypothesis test show that Financial performance (X1) and Capital Structure (X2) have a Simultaneous effect on Company Value (Y). Advice for investors to pay attention to the profitability and capital structure generated by the company in order to obtain higher returns
How sales growth and leverage affect financial distress Aditya Amanda Pane; Hasbiana Dalimunthe; Rana Fathinah Ananda
International Journal of Applied Finance and Business Studies Vol. 11 No. 1 (2023): Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i1.84

Abstract

COVID-19 pandemic had an extraordinary impact on various economic sectors, including the transportation sector. The imposition of social distancing certainly has an impact on the company's financial condition. The purpose of this research was to determine the effect of sales growth and leverage on the financial distress of transportation companies in Indonesia. Sales growth is measured by the change in sales every year and leverage is measured by the Debt to Asset Ratio. The sample used in this research is the financial statements of transportation companies listed on Indonesia Stock Exchange for 2019 - 2023, consist of 118 samples. The analytical method used is multiple regression. From the results of multiple regression analysis, it was found that sales growth did not have a significant effect on financial distress and leverage have a significant effect on financial distress.
Sosialisasi Menumbuhkan Jiwa Entreprenuership di Usia Remaja Pada Era Digital Bagi Santri Yayasan Pondok Pesantren Tahfidz Quran Lailatul Qodar Indawati Lestari; Hasbiana Dalimunthe
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 8 (2023): November (In Progress)
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10203992

Abstract

Community service is one of the tertiary institutions' programs for the community whose goal is to develop science and technology as an effort to support and improve people's welfare. In this program to foster an entrepreneurial spirit, the team conducted socialization regarding entrepreneurship and the application of digital marketing in the digital era in carrying out business activities, moreover the Tahfidz Quran Laitul Qodar Islamic Boarding School Foundation has a business of cultivating oyster mushrooms and goat farming, therefore through the Community Service program carried out by the Medan Area University Lecturer, it is hoped that it will be able to foster an entrepreneurial spirit not only for students of the Tahfidz Quran Laitul Qodar Islamic Boarding School but for other young entrepreneurs and be able to take advantage of technology that is increasingly developing in the current digital era in managing their business. This activity is divided into four stages including observation, outreach, training and evaluation. The results of this dedication have achieved success by increasing insight, skills and interest in entrepreneurship by fostering an entrepreneurial spirit and implementing digital marketing in the Foundation's business activities, one of which is the cultivation of oyster mushrooms.
Pengaruh Leverage Dan Profitabilitas Terhadap Transfer Pricing Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2023 Enyvia Natania Siagian; Hasbiana Dalimunthe
VALUE Vol 5 No 1 (2024): Edisi April 2024 - September 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v5i1.1277

Abstract

The aim of this research is to examine the impact of leverage and profitability on transfer pricing through various food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023. Researchers used quantitative techniques in this research using secondary data. Purposive sampling is a technique used by researchers in the sampling stage. The analytical method used is multiple linear regression on 11 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2019 - 2023 period. The research results obtained show that leverage partially has a negative and unidirectional influence on transfer pricing, while profitability has a positive and significant influence on transfer pricing. Simultaneously, leverage and profitability have a good or positive and significant impact on transfer pricing
The Influence Of Online Promotion And Discounts On Impulse Buying In Consumers Of Matahari Department Stores Store Binjai Supermall Indawati Lestari; Hasbiana Dalimunthe
International Journal of Economics, Business and Innovation Research Vol. 3 No. 01 (2024): January, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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

Abstract

This study aims to determine and analyze the effect of online promotion and discounts on impulse buying at Matahari Binjai Supermall consumers. Sample withdrawal using accidental technique. The number of samples taken was 150 respondents. Data processing using multiple linear regression. The results showed that online promotion has a positive and significant effect on impulse buying, discounts have a positive and significant effect on impulse buying. Simultaneously online promotion and discounts have a positive and significant effect on impulse buying.
Sosialisasi Menumbuhkan Jiwa Entreprenuership di Usia Remaja Pada Era Digital Bagi Santri Yayasan Pondok Pesantren Tahfidz Quran Lailatul Qodar Lestari, Indawati; Dalimunthe, Hasbiana
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 8 (2023): November (In Progress)
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10203992

Abstract

Community service is one of the tertiary institutions' programs for the community whose goal is to develop science and technology as an effort to support and improve people's welfare. In this program to foster an entrepreneurial spirit, the team conducted socialization regarding entrepreneurship and the application of digital marketing in the digital era in carrying out business activities, moreover the Tahfidz Quran Laitul Qodar Islamic Boarding School Foundation has a business of cultivating oyster mushrooms and goat farming, therefore through the Community Service program carried out by the Medan Area University Lecturer, it is hoped that it will be able to foster an entrepreneurial spirit not only for students of the Tahfidz Quran Laitul Qodar Islamic Boarding School but for other young entrepreneurs and be able to take advantage of technology that is increasingly developing in the current digital era in managing their business. This activity is divided into four stages including observation, outreach, training and evaluation. The results of this dedication have achieved success by increasing insight, skills and interest in entrepreneurship by fostering an entrepreneurial spirit and implementing digital marketing in the Foundation's business activities, one of which is the cultivation of oyster mushrooms.
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