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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Organum: Jurnal Saintifik Manajemen dan Akuntansi SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Satyagraha Jurnal Ecogen International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) Movere Journal Jurnal Ekonomi Perjuangan (JUMPER) Strategic: Journal of Management Sciences Buletin Abdi Masyarakat (BAM) Journal of Innovation Research and Knowledge Room of Civil Society Development Innovative: Journal Of Social Science Research Jurnal Akuntansi dan Keuangan West Science El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Nusantara Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Room of Civil Social Development
Nelly Ervina
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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Analisis Dampak Kualitas Komite Audit, Kinerja Keuangan, dan Tata Kelola Perusahaan Terhadap Kualitas Laporan Keuangan: Studi kasus pada Perusahaan Dagang di Wilayah Surabaya Nelly Ervina; Septianti Permatasari Palembang
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 02 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i02.1177

Abstract

Penelitian ini menginvestigasi dampak dari Kualitas Komite Audit, Kinerja Keuangan, dan Tata Kelola Perusahaan terhadap Kualitas Laporan Keuangan pada perusahaan perdagangan di wilayah Surabaya. Pendekatan kuantitatif dengan menggunakan Structural Equation Modeling dengan Partial Least Squares (SEM-PLS) digunakan untuk menganalisis data yang dikumpulkan dari sampel 170 perusahaan perdagangan. Temuan menunjukkan adanya hubungan positif yang signifikan antara Kualitas Komite Audit, Kinerja Keuangan, Tata Kelola Perusahaan, dan Kualitas Laporan Keuangan. Secara khusus, komite audit yang berkualitas tinggi, kinerja keuangan yang kuat, dan tata kelola perusahaan yang efektif ditemukan dapat meningkatkan keandalan dan transparansi pelaporan keuangan. Hasil ini memiliki implikasi penting bagi perusahaan perdagangan, menyoroti pentingnya berinvestasi dalam efektivitas komite audit, praktik manajemen keuangan, dan kerangka kerja tata kelola untuk memastikan pelaporan keuangan yang berkualitas tinggi. Penelitian ini berkontribusi pada literatur yang ada dengan memberikan bukti empiris tentang hubungan ini dalam konteks perusahaan perdagangan di Surabaya.
ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PRODUK BOLU PISANG BLONDE PETAK PADA TOKO ROTI NEKO-NEKO BAKERY & CAKE CABANG PEMATANG SIANTAR Siregar, Liper; Ervina , Nelly; Purnama Sari, Eka; Eka Putri, Debi; Nilam Cahyariani, Vivi
JURNAL EKONOMI PERJUANGAN Vol. 5 No. 2 (2023): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v5i2.1514

Abstract

The objectives of this research are to determine out the picture of total sales, fixed costs, variable costs, selling prices, and break even points as a basis for profit planning for banana blonde sponge products plots and to find out the break even point analysis as a basis for profit planning for banana blonde plot sponge products. The research design used in this research is field research and literature research. The analytical techniques used in this study are quantitative descriptive analysis and inductive analysis. The types of data used are qualitative data and quantitative data. The data sources used in this study are primary data and secondary data. Data collection techniques are carried out by documentation and interview methods. The results of the research can be concluded as follows Break even point of banana blonde sponge product plots from 2017 to 2021 in units and the rupiah has increased. The level of margin of safety for banana blonde plot products from 2017 to 2021 has increased. Keywords: Break Even Point Analysis, Profit Planning  
ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PADA UD. YAPHIN SNACK KARANG BANGUN KECAMATAN SIANTAR KABUPATEN SIMALUNGUN Arshandy, Eliza; Ervina, Nelly; Siregar, Liper; Eka Putri, Debi; Tondang, Claudia J.
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1700

Abstract

ABSTRACT. The aims of this study were: 1. To find out the description of the break even point as the basis for planning onion cake profits at UD. Yaphin Snack Karang Bangun, Siantar District, Simalungun Regency. 2. To find out the break even point as a basis for planning onion cake profits at UD. Yaphin Snack is located in Karang Bangun, Siantar District, Simalungun Regency. This research was conducted using qualitative descriptive analysis methods and inductive analysis. The types of data used in this study are qualitative data and quantitative data. Sources of data used in this study are primary and secondary data. The results of this study can be summarized as follows: 1. Fixed costs from 2017 to 2021 have not changed. 2. Raw material costs from 2017 to 2019 have increased 3. Direct labor costs have not increased except for the printing part. 4. Variable costs from 2017 to 2019 have increased. 5. Factory overhead costs from 2017 to 2019 have increased. 6. Production data for 2017 to 2019 has increased. 7. The break even point from 2017 to 2019 has increased. 8. The level of sales margin of safety from 2017 to 2019 has increased, but in 2020 it has decreased.
BIMBINGAN TEKNIS PENCATATAN DAN PELAPORAN KEUANGAN BENGKEL ZUL KELUARGA JAYA PEMATANGSIANTAR Liper Siregar; Nelly Ervina; Debi Eka Putri; Sepbeariska Manurung; Christine Loist
Buletin Abdi Masyarakat Vol 5, No 1 (2024): Edisi Agustus 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i1.692

Abstract

The community service activity focuses on the socialization of technical guidance on financial recording and reporting at Bengkel Zul Keluarga Jaya Pematangsiantar. This aims to provide additional understanding to the owners and employees of the workshop as well as strategies to increase sales turnover. The method used is lectures and discussions related to the topic of community service. The stages of the event include an opening and explanation of the technical aspects of financial recording and reporting commonly used by companies. After the activity is completed, further interviews are conducted to evaluate its impact. The results of the interviews show an increase in the understanding of the owners and employees of Bengkel Zul Keluarga Jaya regarding financial recording and reporting techniques by 90%.
THE IMPACT OF INSTITUTIONAL OWNERSHIP, RETURN ON ASSETS, CURRENT RATIO ON TAX AVOIDANCE MODERATED BY FIRM SIZE ON COMPANIES ON THE IDX Azwar, Khairul; Susanti, Elly; Putri, Juan Anastasia; Sianipar, Ruth Tridianty; Ervina, Nelly
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13622

Abstract

Taxes are mandatory contributions to the state that are owed by individuals or entities that are coercive based on the law, by not getting direct rewards and used for state purposes, especially for the prosperity of the people. This study aims to determinethe impact of KI, ROA, CR on tax avoidance and to find out whether the size of the company is able to moderate the influence of KI, ROA, CR on tax avoidance. This research period was carried out during 2017 –2023.The sampling technique used in this study is purposive sampling. The data analysis technique that will be used is to use simple regression analysis, and Residual Test to moderate variables. The results of the F test gave results that KI, ROA, CR had a positive and significant effect on tax avoidance. The results of the t-test showed that KI had a positive and insignificant effect on avoidance. Meanwhile, ROA and CR have a positive and significant effect on avoidance. The results of the residual test show that the size of the company is not able to moderate the influence of KI, ROA, CR on tax avoidance.
PENGARUH MANAJEMEN ASET DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR KERAMIK, PORSELEN DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA Arshandy, Eliza; Lie, Darwin; Jubi, Jubi; Ervina, Nelly
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 1 (2018): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.207 KB) | DOI: 10.37403/sultanist.v6i1.116

Abstract

The purpose of this research is to know the description of asset management, capital structure and profitability and the influence of asset management and capital structure on profitability at Firm in Sub-Sector Keramik, Porselen dan Kaca listed on the Indonesia Stock Exchange. The research design is a library research. The analysis data technique is: assumption classic test, qualitative and quantitative descriptive analysisThe result is Ŷ = -0,044+ 0,072X1 + 0,013X2. Correlation coefficient = 0,788 and RSquare 0,622. Simultaneous test results obtained Fcount>Ftable (18,079>3,44) or significance level obtained 0,000<0,05 means management and capital structure has significant effect on profitability at Firm in Sub-Sector Keramik, Porselen dan Kaca listed on the Indonesian Stock Exchange. The t-test for asset management shown tcount>ttable (4,911>2,073) or significance level is 0,000<0,05 means asset management has insignificant effect on the profitability at Firm in Sub-Sector Keramik, Porselen dan Kaca listed on the Indonesian Stock Exchange. The t-test for capital structure shown tcount<ttable (-1,421<2,073) or significance level is 0,169>0,05 means capital structure has insignificant effect on profitability at Firm in Sub-Sector Keramik, Porselen dan Kaca listed on the Indonesian Stock Exchange.The result of this research suggests the Company should not adding to much assets if that not increased in sales and also optimize the use of debt and the company seeks credition with lower interest rate. Keywords: management, capital structure and profitability
PENGARUH LIKUIDITAS DAN RASIO AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR KERAMIK, PORSELEN, DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA Riski, Kiki Mailan; Lie, Darwin; Jubi, Jubi; Ervina, Nelly
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 1 (2018): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.845 KB) | DOI: 10.37403/sultanist.v6i1.117

Abstract

The purpose of this research is to know the description of liquidity, activity ratio and profitability also the influence of liquidity and activity ratio on the profitability at Firm in Sub Sector Keramik, Porselen, and Kaca listed in Indonesia Stock Exchange The research design in this research is a library research. The analysis data technique in this research are assumption classic test, qualitative and quantitative descriptive analysis.The result is Ŷ = -0,282 + 0,025X1 + 0,341X2. Correlation coefficient of r = 0,895 and R Square= 0,801. Simultaneous test results obtain Fcount > Ftable (44,343 < 3,44) or significant level obtained 0,00 < 0,05, means liquidity and activity ratio have significant effect on the profitability at Sub Sector Keramik, Porselen, and Kaca listed in Indonesia Stock Exchange. The t-test results for liquidity has tcount>ttable (4,377 > 2,07387) or significance level 0,00 < 0,05, means liquidity has significant effect on the profitability and for activity ratio shown tcount> ttable (9,409 > 2,07387) or significance level 0,00 < 0,05, means activity ratio has significant effect on the profitability at Sub Sector Keramik, Porselen, and Kaca listed in Indonesia Stock Exchange.The result of this research suggests company should continuously optimize used of debt and assets management companies to effectively and efficiently capable of producing and increase in the company’s performance which increased the rate of return received by investors. Keywords: Liquidity, Activity Ratio, and Profitability.
PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PT DHARMA SAMUDERA FISHING INDUSTRIES, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Velita, Septiany; Siahaan, Yansen; Jubi, Jubi; Ervina, Nelly
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.655 KB) | DOI: 10.37403/sultanist.v7i1.141

Abstract

The purpose of the research is to find description of liquidity, capital structure, profitability, and firm value, the influence of liquidity and capital structure to the profitability, and the influence of profitability to the firm value at PT Dharma Samudera Fishing Industries, Tbk listed in Indonesia Stock Exchange. The research used descriptive qualitative analysis and descriptive quantitative analysis. Data collection is done by using documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis, simple linear regression analysis, correlation coefficient, determination coefficient, and hypotesis testing. The data analysis was carried out using the IBM SPSS Statistic program version 20.The result of this research show that 1. Based on the first hypotesis testing, liquidity and capital structure have a significant effect to profitability. 2. Based on the second hypotesis testing, liquidity has no significant effect, but capital structure has significant effect to profitability. 3. Based on the third hypotesis testing, profitability has significant effect to firm value. The suggestions of this research is that company should control the liquid assets to increase profit, manage the long term debt, increase sales, and minimize the operational expenses. Furthermore, for the next researchers needs to research the other factor that effect the firm value. Keywords: Liquidity, Capital Structure, Profitability, and Firm Value.
ANALISIS PERTUMBUHAN PENJUALAN DAN STRUKTUR MODAL DALAM MENINGKATKAN PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Siahaan, Berty Kristina; Siregar, Liper; Silaen, Musa; Ervina, Nelly
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v7i2.156

Abstract

Tujuan penelitian mengetahui gambaran pertumbuhan penjualan, struktur modal dan profitabilitas dan untuk mengetahui faktor apa yang menyebabkan pertumbuhan penjualan, struktur modal dan profitabilitas mengalami fluktuasi dan cenderung tidak stabil pada perusahaan Sub Sektor Kimia yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis induktif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Sumber data yang digunakan adalah dan sekunder. Hasil penelitian ini dapat disimpulkan sebagai berikut: nilai rata-rata Pertumbuhan Penjualan, nilai rata- rata profitabilitas pada Perusahaan Sub Sektor Kimia yang Terdaftar di Bursa Efek Indonesia periode 2013-2017 mengalami fluktuasi dan cenderung meningkat. Sedangkan nilai rata-rata Struktur Modal pada Perusahaan Sub Sektor Kimia yang Terdaftar di Bursa Efek Indonesia periode 2013-2017 mengalami fluktuasi dan cenderung menurun. Faktor yang menyebabkan pertumbuhan penjualan dan profitabilitas Perusahaan Sub Sektor Kimia yang terdaftar di Bursa Efek Indonesia periode 2013-2017 mengalami fluktuasi dan cenderung meningkat yaitu karena pendapatan atas penjualan dan laba per saham yang diterima perusahaan besar, sedangkan faktor yang menyebabkan struktur modal Perusahaan Sub Sektor Kimia yang terdaftar di Bursa Efek Indonesia periode 2013-2017 mengalami fluktuasi dan cenderung menurun yaitu karena ekuitas pemegang saham yang dimiliki perusahaan lebih besar dari utang jangka panjang.
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE FULMER SCORE DAN ZMIJEWSKI SCORE PADA PT GOZCO PLANTATIONS, TBK Putri, Debi Eka; Ervina, Nelly; Silaen, Musa Fernando; Syahputri, Anggraini; Kesuma, Indrawati Mara
Jurnal Ilmiah Satyagraha Vol 8, No 1 (2025)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v8i1.1237

Abstract

Abstract - This study aims to analyze the financial distress condition of PT. Gozco Plantations, Tbk using the Fulmer Score and Zmijewski Score methods and determine the more accurate method. The research data are secondary data obtained from the Indonesia Stock Exchange website (www.idx.co.id). The data analysis techniques used are descriptive qualitative and comparative analyses. The results show that: First, the Fulmer Score method indicates that the company was at risk of bankruptcy during the 2014-2023 period due to declining profits, negative operating cash flows and working capital, as well as decreased assets and equity. Second, the Zmijewski Score method indicates that the company was not at risk of bankruptcy due to reduced debts and its ability to generate profits. Third, the Fulmer Score method is more accurate in measuring bankruptcy risk, with 80% of results in the danger zone compared to 20% for the Zmijewski Score.
Co-Authors Abdul Rosid Adindah Novihartina Jafar Anggraini Syahputri Arshandy, Eliza Bangun Munthe Bangun, Bangun Berlien, Richard Butarbutar, Imelda Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Dermawan Perangin Angin Dewanti, Yopy Ratna Dewi Nainggolan, Christine Duffin Efendi Efendi Efendi, Efendi Efriliana Naibaho Eliza Arshandy Elli Sulistyaningsih Elly Susanti Elly Susanti ELLY SUSANTI Erbin Chandra Erna Kustyarini Ernest Grace Fry Melda Saragih Fudji Sri Mar'ati Harahap, Subur Harahap, Subur Hardiansyah Hendrick Sasimtan Putra Heri Sastra Herman Herman Hutabarat, Metyria Imelda Ika Wulandari Ika Wulandari Joni Wilson Sitopu Juan Anastasia Putri Jubi Jubi Jubi, Jubi Judijanto, Loso Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry, Julyanthry Kesuma, Indrawati Mara Kevin Indajang Khairul Azwar Liper Siregar Liper Siregar M. Yogi Riyantama Isjoni Manurung, Sepbeariska Melvin M. Simanjuntak Muhammad Affar Muhammad Yudistira Arya Maulana Musa Fernando Silaen Nainggolan, Christine Dewi Nasution, Amsal Nilam Cahyariani, Vivi Palembang, Septianti Permatasari Purnama Sari, Eka Raya Panjaitan Raykes Hinrich Tuerah Rico Nur Ilham riny Riny, Riny Riski, Kiki Mailan Riyadi, Rizal Rosma Simangunsong Ruth Tridianty Sianipar Sabar Dumayanti Sihombing SATRIYAS ILYAS Septianti Permatasari Palembang Siahaan, Berty Kristina Siahaan, Yansen Silaen, Musa Silvia Silvia Simatupang, Sudung Siregar, Liper Sofiyan Sofiyan Sonya Putri Shinta Purba Sudung Simatupang Sudung Simatupang Supitriyani, Supitriyani Syahputri, Anggraini Tannuary, Arwin Tetty Widiyastuti Tondang, Claudia J Tondang, Claudia J. Tumpal Richardo Sirait Velita, Septiany Vivi Candra Widyatmoko Widyatmoko Wirananda, Henny Andriyani Yanti Eryanti Yenny Wati Yerisma Welly