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<![CDATA[POTENSI KEBANGKRUTAN HARGA SAHAM MELALUI METODE ALTMAN Z – SCORE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Saraswati, Dwi]]>;
<![CDATA[Harahap, Ardhansyah Putra]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh potensi kebangkrutan dengan menggunakan metode AltmanZ-score terhadap harga saham perusahaan manufaktur sektor industri dasar kimia yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan menggunakan pendekatan kuantitatif yaitu penelitian yang kemudian diolah dan dianalisis untuk mengambil kesimpulan. Populasi penelitian ini adalah perusahaan manufaktur yanag terdaftar di Bursa Efek Indonesia periode 2016 – 2018. Dalam Penelitian ini, sampel yang diambil adalah perusahan sektor industri dasar kimia yang terdaftar di BEI hingga tahun 2018 yang berjumlah 66 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Hasil regresi linier serderhana menyatakan bahwa pengaruh potensi kebangkrutan Altman Z-Score terhadap harga saham adalah sebesar 752,805 dengan thitungsebesar 3,947.lebih besar dari nilai ttabel 1,983 Hal ini berarti bahwa Potensi kebangkrutan yang dilihat melalui nilai Z-Score mempunyai peran dalam meningkatkan harga saham perusahaan. Nilai R menunjukkan sebesar 0,367 yang berarti bahwa hubungan kedua variabel relatif lemah sebesar 36,7%. Sedangkan Nilai adjusted R Square yang didapat dari uji determinasi sebesar 0,135 menunjukkan bahwa variabel X (Z-Score) menjelaskan variabel Y (Harga Saham) hanya sebesar 13,5% selebihnya dijelaskan oleh faktor lain yang tidak diteliti dalam model regresi ini.]]>
<![CDATA[ANALISIS FAKTOR KEBERHASILAN PROGRAM KELOMPOK USAHA BERSAMA: STUDI KASUS DI DESA PATUMBAK ]]>
<![CDATA[Ardhansyah Putra Hrp]]>;
<![CDATA[Dwi Saraswati]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v6i2.3574
<![CDATA[This study aims to analyze the factors of determine success KUBE program in Patumbak Village. The research sample was determined by purposive sampling with the consideration that KUBE who eligible to be a sample, namely KUBE which was still active which was formed in 2010 to 2019. The methodology in this study used validity and reliability tests which also used multiple linear regression analysis. This study tested each variable with hypothesis testing and the coefficient of determination.The results of study are indicate that the success factors for KUBE are venture capital, ecperience entrepreneurship and saving loan business not have a significant effect on the success KUBE program.The Joint Business Group (KUBE) is a business group fostered by the Indonesian Ministry of Social Affairs which is formed several assisted families to carry out Productive Economic Entreprises (UEP) and Social Welfare Entreprise (UKS) to improving welfare for the community. The success of KUBE will make a big contribution for the government in achieving of reduce the poverty rate.]]>
<![CDATA[PENGARUH PENJUALAN TERHADAP PERUBAHAN LABA KOTOR PADA PT. TRANS ENGINEERING SENTOSA (TES) ]]>
<![CDATA[Dwi Saraswati]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh penjualan terhadap perubahan laba kotor PT. Trans Engineering Sentosa (TES). Penelitian ini mengambil data laporan keuangan dari tahun 2016-2018. Analisis data dalam penelitian ini menggunakan analisis deskriptif, analisis regresi linier sederhana dan uji koefisien determinasi. Hasil penelitian ini membuktikan bahwa penjualan memiliki hasil koefisien determinasi sebesar 98,41% terhadap perubahan laba kotor dan sisanya sebesar 1,59% dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini, hasil analisis regresi = Y: 1010279138,955 + 0,170X dan berpengaruh signifikan karena thitung = 3,522 > dari t tabel= 2,920 dengan nilai signifikansi 0,041 > 0,05.]]>
<![CDATA[PENGARUH KOMPLEKSITAS KERJA DAN TEKANAN KETAATAN TERHADAP KINERJA AUDITOR PADA PERUSAHAAN JASA PERHOTELAN DI KOTA MEDAN ]]>
<![CDATA[Dwi Saraswati]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas kerja dan tekanan ketaatan terhadap kinerja auditor pada perusahaan jasa perhotelan di kota Medan. Yang menjadi populasi adalah pegawai auditor di kota Medan. Sampel yang diambil adalah pegawai auditor di hotel bintang lima di kota Medan. Kriteria pengambilan sampel bagi staf auditor yang menjadi responden dalam penelitian ini adalah pengalaman kerja di KAP sekurang-kurangnya 1 tahun. Teknik analisis data yang digunakan yaitu uji instrumen dan analisis regresi linier berganda. Dari hasil analisis regresi linier berganda bahwa variabel kompleksitas kerja berpengaruh negatif pada kinerja auditor. Hasil pengujian hipotesis pertama memiliki nilai koefisien negatif sebesar -0,058 dengan signifikansi sebesar 0,395 yang berarti bahwa variabel kompleksitas kerja tidak berpengaruh pada kinerja auditor, pada hipotesis yang kedua menyatakan bahwatekanan ketaatan berpengaruh negatif pada kinerja auditor. Hasil analisis menunjukkan bahwa variabel tekanan ketaatan memiliki nilai koefisien positif sebesar 0,033 dan nilai signifikansi sebesar 0,612 sehingga dikatakan menolak hipotesis kedua. Dan nilai Adjusted R Square sebesar 0,843 yang berarti bahwa sebesar 84,3% variabel kinerja auditor dapat dijelaskan oleh variabel kompleksitaskerja dan tekanan ketaatan.]]>
<![CDATA[PEMBERDAYAAN PROGRAM KELOMPOK USAHA BERSAMA (KUBe) di DESA MEDAN SENEMBAH KABUPATEN DELI SERDANG ]]>
<![CDATA[Ardhansyah Putra Hrp]]>;
<![CDATA[Julianto Hutasuhut]]>;
<![CDATA[Dwi Saraswati]]>
<![CDATA[ Aptekmas Jurnal Pengabdian pada Masyarakat Vol 3 No 2 (2020): APTEKMAS Volume 3 Nomor 2 2020 ]]>
Publisher : <![CDATA[Politeknik Negeri Sriwijaya ]]>
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DOI: 10.36257/apts.v3i2.2051
<![CDATA[The purpose of this community service activity is to form a Joint Business Group (KUBE) for small businesses and included in underprivileged communities in Medan Senembah by providing creativity training as a media for business opportunities and conducting business assistance. The benefits of this activity are expected to foster an entrepreneurial spirit for the poor through the formation of joint business groups, empowering the potential of poor people, especially mothers, in increasing family income through increasing creative economic ventures and increasing local economic income and the region in general.The methods used in this activity are : (1) Focus Group Discussion (FGD) for the initial evaluation phase to know the potential of participants in making a product that will be used as a business medium; (2) Lecture method for the KUBE program socialization stage; (3) Demonstration method for the product manufacturing skills training stage]]>
<![CDATA[Pemanfaatan Limbah Kelapa Muda Di Desa Pematang Johar ]]>
<![CDATA[Ardhansyah Putra]]>;
<![CDATA[Dwi Saraswati]]>
<![CDATA[ Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Maret 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia ]]>
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DOI: 10.55983/empjcs.v1i2.77
<![CDATA[The purpose of this activity is to help partners solve problems in facing the new normal so that partners, especially mothers, can create innovative business opportunities in the form of processing young coconut chips and utilizing young coconut waste into economic value in the form of plant polybags.The priority problems faced by natural partners include partners who do not have the knowledge and skills in processing young coconut meat / by turning into young coconut chips which are more valuable for sale and do not yet have the skills and innovations in utilizing young coconut waste into polybags for ornamental plants and do not yet have the knowledge to promote and market the processed products of young coconut chips and plant polybags from young coconut waste.The benefits of this activity are expected to create new business opportunities and foster an independent entrepreneurial spirit for PKK mothers so that they can improve skills and income. The implementation method is education and counseling, conducting focus group discussions, training and production assistance, website design and promotion and online marketing.]]>
<![CDATA[E-Marketing Pada Petani Monja (Lemon Jahe) di Masa New Normal di Desa Saentis ]]>
<![CDATA[Ardhansyah Putra Harahap]]>;
<![CDATA[Dwi Saraswati]]>
<![CDATA[ Community Engagement and Emergence Journal (CEEJ) Vol. 2 No. 2 (2021): Community Engagement and Emergence Journal (CEEJ) ]]>
Publisher : <![CDATA[Yayasan Riset dan Pengembangan Intelektual ]]>
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DOI: 10.37385/ceej.v2i2.187
<![CDATA[Tujuan kegiatan ini adalah untuk membantu menyelesaikan permasalahan prioritas mitra sehingga mitra mampu menjadi wirausaha mandiri yang berbasis IPTEK serta mengarah pada ekonomi kreatif dan produktif dalam mengembangkan hasil pasca panen buah lemon dan jahe. Permasalahan prioritas yang mitra alami yaitu pada aspek manajemen usaha diantaranya: a) mitra belum memiliki pengetahuan strategi promosi dalam memasarkan hasil olahan sari lemon dan jahe, b). mitra perlu pengembangan pengetahuan terkait segmentasi pasar. Adapun manfaat dari kegiatan ini diharapkan dapat menumbuhkan semangat berwirausaha bagi petani dan ibu PKK melalui pemasaran produk pertanian berbasis online ( e – marketing). Kegiatan ini mengakibatkan peningkatan pengetahuan, ketrampilan dan peningkatan pendapatan masyarakat serta dapat menciptakan peluang usaha baru bagi mitra sehingga terciptanya kelompok petani mandiri secara ekonomi dan mengarah ke ekonomi produktif. Metode yang digunakan dalam kegiatan ini adalah sebagai berikut: (1) Focus Group Discussion (FGD) untuk tahap evaluasi awal untuk mengetahui potensi peserta dalam pemasaran produk pertanian (2) Metode ceramah untuk program E- marketing hasil pertanian; (3) Metode demonstrasi untuk tahap pelatihan E- marketing. Kata Kunci : Peningkatan pendapatan, petani, e-marketing]]>
<![CDATA[ANALISIS FAKTOR KEBERHASILAN PROGRAM KELOMPOK USAHA BERSAMA: STUDI KASUS DI DESA PATUMBAK ]]>
<![CDATA[Ardhansyah Putra Hrp]]>;
<![CDATA[Dwi Saraswati]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v6i2.3574
<![CDATA[This study aims to analyze the factors of determine success KUBE program in Patumbak Village. The research sample was determined by purposive sampling with the consideration that KUBE who eligible to be a sample, namely KUBE which was still active which was formed in 2010 to 2019. The methodology in this study used validity and reliability tests which also used multiple linear regression analysis. This study tested each variable with hypothesis testing and the coefficient of determination.The results of study are indicate that the success factors for KUBE are venture capital, ecperience entrepreneurship and saving loan business not have a significant effect on the success KUBE program.The Joint Business Group (KUBE) is a business group fostered by the Indonesian Ministry of Social Affairs which is formed several assisted families to carry out Productive Economic Entreprises (UEP) and Social Welfare Entreprise (UKS) to improving welfare for the community. The success of KUBE will make a big contribution for the government in achieving of reduce the poverty rate.]]>
<![CDATA[MENINGKATKAN PERAN BADAN USAHA MILIK DESA DALAM MEMASARKAN PRODUK UNGGULAN LOKAL ]]>
<![CDATA[Julianto Hutasuhut]]>;
<![CDATA[Abd. Rasyid Syamsuri]]>;
<![CDATA[Adrial Falahi]]>;
<![CDATA[Ardhansyah Putra Harahap]]>;
<![CDATA[Arief Hadian]]>;
<![CDATA[Dwi Saraswati]]>;
<![CDATA[Siti Lam'ah Nasution]]>
<![CDATA[ Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/jabb.v4i1.336
<![CDATA[Village-Owned Enterprises (BUMDes) have emerged as a novel alternative approach to enhancing the economy and welfare of rural communities by tapping into the potential of villages. However, the reality is that only a few BUMDes are able to positively contribute to economic development and the betterment of community welfare, including those in Pematang Johar village. To address this, a community service initiative was conducted in Pematang Johar village in the Medan Labuhan District of Deli Serdang Regency. The main objective of the program was to provide education and socialization on the "Marketing Mix" marketing strategy and the consignment sales system to the management of BUMDes Johar Mandiri, the manager of Sawah Tourism business, and micro and small businesses in Pematang Johar village. The aim was to enable BUMDes and the community to build more extensive business collaborations in local economic development and community welfare. The program in Pematang Johar village went according to plan, with partners displaying a cooperative and enthusiastic attitude throughout the activity. Furthermore, partners actively engaged in discussions and sought clarification, demonstrating increased motivation to follow up on the community service program. The activity had a direct impact on the partners, enhancing their comprehension of the "Marketing Mix" concept and the consignment sales system, and inspiring them to pursue business collaborations by implementing the program offered to develop Sawah Tourism in Pematang Johar. Ultimately, the partners hope for more intense collaboration as a follow-up to this community service program to further enhance community welfare in Pematang Johar village in the Medan Labuhan District of Deli Serdang Regency.]]>
<![CDATA[Determinan Keberhasilan Usaha UMKM ]]>
<![CDATA[Dwi Saraswati]]>;
<![CDATA[Yunita Sari Rioni]]>;
<![CDATA[Ikhah Malikhah]]>;
<![CDATA[Ardhansyah Putra Hrp]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i3.592
<![CDATA[This study examines whether accounting information variables and leadership variables can affect the success rate of a business. Then the data obtained were analyzed using multiple regression analysis, data normality test, heterochedasticity test, partial test (t-test), simultaneous test (F-test), test and determination test. The results of the study stated that the variables of accounting and leadership information had a significant effect on the business success rate of young MSMEs in Kota Pari Pantai Cermin. The results showed that accounting and leadership information simultaneously had a significant effect on business success with a calculated F value of 1026,250 > a table F value of 3.24. Partial tests also showed that accounting and leadership information respectively had a positive and significant effect on the success of the business, where the value of t count the calculated variable of the accounting information is 2.623 and the t count of the leadership variable is 45.304 where each is greater than the value of t of the table of 2.02. The Adjusted R Square value obtained from the test results of the Coefficient of Determinants (R2) on business success of 0.981 explained that 98.1% of business success can be explained by accounting and leadership information as independent variables. While the remaining 1.9% was explained by other variables that were not studied in this study.]]>
