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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 PMSDU 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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering 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 Mechanical Engineering Public Health Social Sciences Transportation Other

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Kinerja Pegawai dipengaruhi oleh Kemampuan Intelektual dan Disiplin Kerja Kevin Indajang; Vivi Candra; Dermawan Perangin Angin; Nelly Ervina; Sudung Simatupang
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.2878

Abstract

Kinerja karyawan sangat dibutuhkan oleh organisasi agar tujuan yang telah dutetapkan dapat tercapai dengan harapan dapat terjadi melalui kemampuan intelektual karyawan dan pelaksanaan disiplin kerja yang ada. Tujuan penelitian ini untuk mengetahui pengaruh kemampuan intelektual dan disiplin kerja terhadap kinerja karyawan Hotel Sapadia Pematangsiantar yang berjumlah 45 karyawan. Hasil penelitian ditemukan bahwa kemampuan intelektual dan disiplin kerja berpengaruh secara positif dan signifikan terhadap kinerja karyawan secara simultan Untuk uji parsial kemampuan intelektual terhadap kinerja karyawan berpengaruh kinerja karyawan, variabel disiplin kerja juga berpengaruh positif dan signifikan terhadap kinerja karyawan. Hal ini bermakna ketika kemampuan intelektual karyawan baik dan juga penerapan disiplin kerja yang baik maka akan mampu menghasilkan kinerja yang baik juga pada karyawan, karena tujuan organisasi dapat tercapai dengan kinerja yang baik.
Peran Komoditas Ekspor dalam Mendukung Pertumbuhan Ekonomi Indonesia Nelly Ervina; Joni Wilson Sitopu; Muhammad Yudistira Arya Maulana; Erna Kustyarini; Widyatmoko Widyatmoko
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3475

Abstract

This research aims to determine the role of export commodities in supporting Indonesia's economic growth. The background to this research illustrates the importance of the influence of exports on economic growth in Indonesia. The method used in this research is the literature study research method. The literature study in this research is a series of activities relating to methods of collecting library data, reading and taking notes, as well as managing research data objectively, systematically, analytically and critically about the role of export commodities in supporting Indonesia's economic growth. Export commodities play an important role in supporting Indonesia's economic growth in 2023. Contribution to GDP, Job Creation, Encouraging Investment, Supporting Macroeconomic Stability.
Urgensi Literasi dan Pembukuan Sederhana pada UMKM Berkah Relief Pematangsiantar Siregar, Liper; Ervina, Nelly; Manurung, Sepbeariska; Loist, Christine; Nainggolan, Christine Dewi
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.663

Abstract

Rendahnya pemahaman pelaku UMKM terhadap pentingnya pencatatan dan pelaporan keuangan seringkali menjadi penghambat dalam pengelolaan usaha yang efektif dan transparan. Pengabdian ini bertujuan untuk meningkatkan literasi serta keterampilan pencatatan dan pelaporan keuangan pada pelaku UMKM Berkah Relief di Kota Pematangsiantar, Sumatera Utara. Kegiatan ini dilaksanakan di Jl. Medan KM 7,5, Kelurahan Tanjung Tongah, Kecamatan Siantar Martoba, dan melibatkan sebanyak 12 peserta yang terdiri dari pemilik dan pengelola usaha. Program dilakukan melalui pendekatan partisipatif dengan metode ceramah, diskusi interaktif, dan praktik langsung. Materi yang disampaikan mencakup pencatatan transaksi harian, penyusunan laporan keuangan sederhana, serta pembuatan laporan arus kas secara akurat dan sistematis. Hasil evaluasi menunjukkan bahwa 10 dari 12 peserta (85%) berhasil mengimplementasikan pencatatan dan pelaporan keuangan secara lebih baik. Temuan ini mengindikasikan bahwa program ini efektif dalam mendorong pengelolaan keuangan yang lebih transparan dan akuntabel, serta berkontribusi pada peningkatan daya saing dan keberlanjutan UMKM berbasis sosial di tingkat lokal.
DAMPAK CAPITAL INTENSITY, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM Susanti, Elly; Azwar, Khairul; Ervina, Nelly
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2135

Abstract

The purpose of this research is to determine and analyze the effects of Capital Intensity, Size, Capital Structure, and Profitability on Stock Prices. The object of this research is companies in the automotive and component sub-sector listed on the Indonesia Stock Exchange for the period of 2020 - 2024. The total population consists of 13 companies, and for purposive sampling, the sample in this study is 6 companies. This research uses a quantitative method with panel data regression analysis using Eviews Version 12. The results show that simultaneously, Capital Intensity, Size, Capital Structure, and Profitability have a significant effect on Stock Prices. Meanwhile, partially, Capital Intensity, Size, and Capital Structure have a negative and insignificant effect on stock prices, while Profitability has a positive and insignificant effect on stock prices.
Urgensi Literasi dan Pembukuan Sederhana pada UMKM Berkah Relief Pematangsiantar Siregar, Liper; Ervina, Nelly; Manurung, Sepbeariska; Loist, Christine; Nainggolan, Christine Dewi
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.663

Abstract

Rendahnya pemahaman pelaku UMKM terhadap pentingnya pencatatan dan pelaporan keuangan seringkali menjadi penghambat dalam pengelolaan usaha yang efektif dan transparan. Pengabdian ini bertujuan untuk meningkatkan literasi serta keterampilan pencatatan dan pelaporan keuangan pada pelaku UMKM Berkah Relief di Kota Pematangsiantar, Sumatera Utara. Kegiatan ini dilaksanakan di Jl. Medan KM 7,5, Kelurahan Tanjung Tongah, Kecamatan Siantar Martoba, dan melibatkan sebanyak 12 peserta yang terdiri dari pemilik dan pengelola usaha. Program dilakukan melalui pendekatan partisipatif dengan metode ceramah, diskusi interaktif, dan praktik langsung. Materi yang disampaikan mencakup pencatatan transaksi harian, penyusunan laporan keuangan sederhana, serta pembuatan laporan arus kas secara akurat dan sistematis. Hasil evaluasi menunjukkan bahwa 10 dari 12 peserta (85%) berhasil mengimplementasikan pencatatan dan pelaporan keuangan secara lebih baik. Temuan ini mengindikasikan bahwa program ini efektif dalam mendorong pengelolaan keuangan yang lebih transparan dan akuntabel, serta berkontribusi pada peningkatan daya saing dan keberlanjutan UMKM berbasis sosial di tingkat lokal.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN STRUKTUR MODAL PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EEFEK INDONESIA TAHUN 2021-2023 Syahputri, Anggraini; Putri, Debi Eka; Ervina, Nelly; Putra, Hendrick Sasimtan
Strategic: Journal of Management Sciences Vol. 5 No. 2 (2025): Strategic Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v5i2.387

Abstract

This study aims to analyze the effect of asset structure and profitability on capital structure in plastic and packaging companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Capital structure serves as the dependent variable, while asset structure and profitability are the independent variables. The population in this study includes all plastic and packaging companies listed on the Indonesia Stock Exchange, with a sample of 13 companies selected using purposive sampling. Data were obtained through documentation of annual financial reports and analyzed using multiple linear regression analysis. The results show that asset structure has no significant effect on capital structure, with a significance value of 0.701 (> 0.05). In contrast, profitability has a negative and significant effect on capital structure, with a significance value of 0.050 (= 0.05). These findings indicate that companies with higher profitability tend to rely more on internal financing rather than debt.
Profitability, Liquidity, and Asset Structure in Debt Policy Decisions: A Literature Review Ervina, Nelly; Riny, Riny; Grace, Ernest; Julyanthry, Julyanthry; Panjaitan, Raya
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3573

Abstract

In today’s competitive business environment, corporate debt policy significantly influences financial stability and growth, shaped by firm-specific factors like profitability, liquidity, and asset structure. This study aims to examine how these factors affect debt policy decisions through a systematic literature review. The review analyzes 42 peer-reviewed articles published between 2020 and 2025, sourced from databases such as Scopus, Web of Science, ScienceDirect, and Emerald Insight, using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses framework. Findings reveal that profitability generally reduces debt reliance, as firms favor internal financing, aligning with the Pecking Order Theory. Liquidity also tends to decrease borrowing, though it can enhance creditworthiness in capital-intensive sectors. Conversely, asset structure, particularly tangible assets, consistently correlates positively with debt, supporting the Trade-Off Theory by providing collateral. Contextual factors like industry, firm size, and economic conditions influence these relationships. The study concludes that while established theories explain debt policy, contextual nuances necessitate tailored financial strategies. This review contributes to corporate finance by offering a comprehensive, theory-driven synthesis, highlighting practical implications for managers and identifying future research avenues to address sector-specific and regional variations.
Peranan Kompetensi Auditor Memoderasi Pengalaman Kerja Dan Independensi Auditor Terhadap Kualitas Audit Pada KAP Medan Azwar, Khairul; Wirananda, Henny Andriyani; Susanti, Elly; Ervina, Nelly
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.384

Abstract

The purpose of this study is to find out and analyze whether the auditor's competence is able to moderate the auditor's experience and auditor's independence on audit quality at KAP Medan. The type of research used is quantitative using primary data. The population in this study was auditors from KAP Drs. Katio &; Rekan, KAP Drs Syamsul Bahri, MM, Ak &; Rekan, KAP Fachrudin & Mahyuddin, and KAP Johannes Juara &; Rekan as many as 30 people. The sample in this study is a saturated sample, that is, all members of the population will be used as samples. F test results show that work experience and auditor independence have a positive and significant effect on audit quality. The results showed that audit experience had a positive and significant effect on audit quality. This means that the more experience and knowledge the auditor has, the more relevant and reliable audit quality will result. Audit independence has a positive and insignificant effect on audit quality. This means that the auditor has a weak independent mental attitude and loss of auditor independence because the auditor has a tendency to satisfy his clients and is afraid of losing his clients as well as financial interests and business relationships with clients. The study also found that auditor competence was unable to moderate work experience and auditor independence on audit quality.
Analisis Pengaruh Dividen dan Debt-to-Equity Ratio Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi Nelly Ervina; Riny; Muhammad Affar; Abdul Rosid; Adindah Novihartina Jafar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6003

Abstract

This research aims to find empirical evidence of the influence of dividends, debt to equity ratio on company value with company size as a moderating variable. The population of this research is primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 pandemic. Sample selection used a purposive sampling method and obtained 150 observation data from 70 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The results of this research show that dividends and debt to equity to ratio have an influence on company value. Company size is able to moderate the relationship between dividends and debt to equity ratios on company value.
Pengaruh Kepatuhan Pajak Terhadap Kesejahteraan Ekonomi Melalui Kebijakan Fiskal Berkelanjutan Nelly Ervina; Raykes Hinrich Tuerah
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.8086

Abstract

Pajak merupakan instrumen utama dalam kebijakan fiskal yang memegang peranan penting dalam pembangunan ekonomi dan stabilitas makroekonomi suatu negara. Namun, kepatuhan pajak di Indonesia masih menghadapi berbagai tantangan, seperti rendahnya pemahaman wajib pajak, kompleksnya regulasi, dan tingginya tingkat kepercayaan masyarakat terhadap pemerintah. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan pajak dan mengkaji konsep perpajakan dalam ekonomi Islam sebagai alternatif kebijakan yang lebih adil dan berkelanjutan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi pustaka dan wawancara semi terstruktur. Hasil penelitian menunjukkan bahwa faktor utama yang memengaruhi kepatuhan pajak meliputi pemahaman wajib pajak, kompleksitas sistem perpajakan, dan kepercayaan terhadap pemerintah. Digitalisasi layanan pajak, seperti e-filing dan e-billing, telah membantu meningkatkan kepatuhan, namun sosialisasi yang lebih efektif masih diperlukan. Selain itu, konsep perpajakan dalam ekonomi Islam menekankan pada prinsip keadilan sosial dan distribusi kekayaan, yang dapat menjadi acuan dalam merancang sistem perpajakan yang lebih inklusif. Penelitian ini merekomendasikan peningkatan edukasi pajak, penyederhanaan regulasi, dan penerapan insentif pajak yang lebih fleksibel untuk meningkatkan kepatuhan wajib pajak. Dengan demikian, optimalisasi penerimaan pajak dapat terwujud guna mendukung pembangunan ekonomi berkelanjutan.
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 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 Simatupang, Sudung Siregar, Liper Situmorang, Dewi Sartika 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