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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 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 TGO Journal of Community Development El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 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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Analisis Dampak Kualitas Komite Audit, Kinerja Keuangan, dan Tata Kelola Perusahaan Terhadap Kualitas Laporan Keuangan: Studi kasus pada Perusahaan Dagang di Wilayah Surabaya Ervina, Nelly; Palembang, Septianti Permatasari
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.
Analysis of the Influence of the Ability to Prepare Financial Reports, Financial Literacy and Financial Inclusion on the Financial Performance of MSMES Hutabarat, Metyria Imelda; Widiyastuti, Tetty; Duffin; Ervina, Nelly
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1170

Abstract

Improving community welfare can be achieved by improving the performance of small and medium scale businesses because MSMEs can be a forum for the majority of society to meet their needs. This research aims to analyze the influence of the ability to prepare financial reports, financial literacy and financial inclusion on the financial performance of MSMES. This research was descriptive research. This research is classified as quantitative research by utilizing data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out with instruments in the form of questionnaires and tests. The results of the analysis show that the ability to prepare financial reports, financial literacy, and financial inclusion partially have a positive and significant influence on the financial performance of MSMEs. Another interesting finding is that the analysis carried out simultaneously shows that the ability to prepare financial reports, financial literacy, and financial inclusion have simultaneously significant positive influence on the financial performance of MSMEs in Medan City. The results of this research are very important for assessing the situation and future prospects of MSMEs in this country. The implications of this research encourage the development of strategies and policies that can improve the ability to prepare financial reports, optimize financial literacy, financial inclusion and encourage MSME financial management behavior so that it can improve the financial performance of MSMEs, which in turn will improve the welfare and sustainable growth of the MSME sector.
Analisis Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, dan Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM Hutabarat, Metyria Imelda; Harahap, Subur; Wulandari, Ika; Ervina, Nelly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.5477

Abstract

Analysis of accounting information systems, the quality of financial reports, and the effectiveness of decision making have a significant role in improving the performance of Micro, Small and Medium Enterprises (MSMEs). This research aims to analyze accounting information systems, the quality of financial reports, and the effectiveness of decision making on the performance of MSMEs in Medan City. This research is descriptive research. This research is classified as quantitative research using data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out using an instrument in the form of a questionnaire. The partial results show that the accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. The accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. Apart from that, the effectiveness of decision making has a positive and significant effect on the performance of MSMEs in Medan City. The adjusted R Square value was proven to be 45.1%. Simultaneous results found that accounting information systems, financial report quality, and decision-making effectiveness have a positive and significant effect on the performance of MSMEs in Medan City.
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.
Effect Of Inflation, Exchange Rates, And Trading Volume Activity On Stock Price Indices During The Covid-19 Pandemic On Companies In The Basic Industry And Chemical Sectors Ervina, Nelly; Azwar, Khairul; Susanti, Elly; Dewi Nainggolan, Christine
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.693

Abstract

Covid-19 has an impact on the economy, where ADB decreased with estimates in Asian Developing Countries by 3.0 ppts to 2.2%, and for ASEAN by 3.7 ppts to 1.0% (ASEAN, 2020). In addition, one of the indicators that shows that the occurrence of stock market movements, can be seen through the country's stock price index. The Composite Stock Price Index (JCI), which is one of the benchmarks for the Indonesian stock market, on March 5, 2020 was at 5,638.13 and experienced a low on March 24, 2020 at 3,937.63. This study aims to determine the effect of inflation, exchange rate, and TVA on the stock price index in the basic and chemical industry sectors, which in this case uses data in the period January 2020 -June 2022, namely the period where the stock price index of the basic industry and chemical sectors shows a downward trend in April 2020 and November 2020. The sampling technique used in this study was purposive sampling samples so that 64 Companies in the Basic and Chemical Industries Sector were obtained listed on the IDX. The data analysis technique used in this study uses descriptive statistical analysis to describe the data that has been collected. The results of the study for the F test showed that inflation, exchange rates and TVA had a positive and significant effect on the stock price index. While the results of the t-test show that inflation has a positive and insignificant effect, the exchange rate has a positive and significant effect on the stock price index, and TVA has a negative and insignificant effect on the stock price index.
Comparison Analysis Of Optimal Portfolio Formation Results Using Single Index Model With Markowitz Model During The Covid 19 Pandemic In LQ 45 Index Company Elly Susanti; Nelly Ervina; Ernest Grace; Liper Siregar
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.177

Abstract

Investors with a conservative type have a tendency to avoid risk (avoid risk) can invest their funds. Therefore, a diversification is needed to determine the optimal stock portfolio, including the Markowitz model and the Single Index Model. This study aims to find out the comparison of optimal portfolio formation results by using markowitz model and single index model in the covid 19 pandemic as the object of research there are companies listed in LQ Index 45. For the period used is for 3 periods, namely February 2020 to July 2021. For data processing using the Microsoft Excel application program. The results of the expectations of return and risk from the Markowitz model and single index model show that the portfolio that is better used is the markowitz model because it has a higher return than the single index model.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN STRUKTUR MODAL PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EEFEK INDONESIA TAHUN 2021-2023 Anggraini Syahputri; Debi Eka Putri; Nelly Ervina; Hendrick Sasimtan Putra
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.
Digital Financial Recording System for Culinary MSMEs Sepbeariska Manurung; Nelly Ervina; Musa Fernando Silaen; Liper Siregar; Christine Dewi Nainggolan; Christine Loist
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.363

Abstract

This study aims to analyze the effectiveness of implementing a simple digital financial recording system in enhancing financial transparency and decision-making in culinary Micro, Small, and Medium Enterprises (MSMEs). The study was conducted at Lynn’s Kitchen, a growing culinary MSME facing challenges in unstructured and manual financial management. A community-based intervention approach was applied through pre-survey, training sessions, on-site mentoring, and continuous monitoring. The results show significant improvements in financial literacy and technical skills. Participants’ understanding of basic accounting increased from 25% to 82%, while their ability to operate the digital recording system reached 85% with an accuracy level of 90%. In addition, 80% of participants were able to independently prepare simple financial reports. The implementation also had a direct impact on business practices, where the owner began making data-driven decisions related to pricing strategies and cash flow planning. This study demonstrates that a simple and accessible digital financial recording system, combined with intensive mentoring, can effectively improve financial transparency and support better decision-making in small-scale culinary MSMEs.
Pengembangan Kepemimpinan Visioner dalam Pelayanan Publik: Peningkatan Peran UPTD Perlindungan Perempuan dan Anak (UPTD PPA) di Masyarakat Dewi Sartika Situmorang; Herman Herman; Sudung Simatupang; Richard Berlien; Nelly Ervina; Riny Riny; Juli Antasari br Sinaga; Sabar Dumayanti Sihombing
Pengabdian Masyarakat Sumber Daya Unggul Vol. 4 No. 1 (2026): Volume 4 Nomor 1 Tahun 2026
Publisher : Lembaga Penelitian dan Publikasi Ilmiah, Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/pmsdu.v4i1.1789

Abstract

Adapun yang menjadi tujuan penting dilakukannya sosialisasi perlindungan perempuan dan anak adalah untuk meningkatkan kesadaran masyarakat, mencegah kekerasan (seperti kekerasan fisik, psikis, seksual, eksploitasi, dan diskriminasi), mendorong masyarakat untuk berani melapor, memberikan perlindungan terhadap perempuan dan anak serta layanan pendampingan bagi korban dengan melibatkan seluruh elemen masyarakat dan aparat penegak hukum untuk menciptakan lingkungan yang aman dan berkeadilan bagi perempuan dan anak. Selain hal di atas, sosialisasi juga membahas tentang pernikahan anak usia dini sesuai dengan Undang-undang No. 16 Tahun 2019, perubahan Undang-undang No. 1 Tahun 1974. Adapun sosialisasi tersebut dilaksanakan di Kantor UPTD. Perlindungan Perempuan dan Anak Kabupaten Simalungun dengan jumlah peserta 20 orang. Setelah Narasumber menyampaikan pemaparan dengan metode ceramah, dilanjutkan dengan sesi tanya jawab. Banyak masyarakat kita menjadi korban kekerasan dan mengalami trauma serta depresi karena dianggap aib bagi keluarga maupun masyarakat. Perlu keberanian yang besar bagi korban untuk bisa bangkit dan membentuk diri yang lebih kuat. Oleh karenanya dukungan dari masyarakat sekitar sangat diharapkan untuk tidak mengucilkan mereka, karena mereka adalah korban. Untuk itu, marilah kita bersama-sama memberikan lingkungan yang aman dan tentram bagi setiap korban kekerasan terlebih lagi bagi anak-anak calon generasi bangsa. Pada tahun 2045, dalam merayakan 100 Tahun Kemerdekaan RI, Indonesia memiliki visi yakni Indonesia Emas, yang mana dapat dicapai apabila generasinya menjadi generasi emas yakni generasi muda yang berkualitas, berkompeten, dan berdaya saing tinggi. Oleh karenanya, marilah kita bersama-sama mendukung visi Bangsa Indonesia tersebut dengan menciptakan lingkungan yang aman dan tentram bagi tumbuh kembang anak-anak kita sehingga tercipta Generasi Emas ke depannya.
PENGARUH CURRENT RATIO, RETURN ON EQUITY, EARNING PER SHARE, DAN SUKU BUNGA TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR OTOMOTIF Rizal Riyadi; Heri Sastra; Nelly Ervina; Eliza Arshandy; Debi Eka Putri
Jurnal Ilmiah Satyagraha Vol. 9 No. 1 (2026): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/satyagraha.v9i1.170

Abstract

Abstrak – Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Return on Equity, Earning per Share, dan suku bunga terhadap harga saham perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia periode 2018–2022. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel penelitian terdiri atas 11 perusahaan yang dipilih menggunakan teknik purposive sampling, sehingga diperoleh 55 unit observasi. Metode analisis yang digunakan meliputi statistik deskriptif dan regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial Return on Equity berpengaruh positif terhadap harga saham, sedangkan Current Ratio, Earning per Share, dan suku bunga tidak berpengaruh signifikan terhadap harga saham. Secara simultan, Current Ratio, Return on Equity, Earning per Share, dan suku bunga berpengaruh signifikan terhadap harga saham perusahaan sub sektor otomotif.   Kata kunci: current ratio, return on equity, earning per share, suku bunga, harga saham   Abstract – This study aims to analyze the effect of Current Ratio, Return on Equity, Earning per Share, and interest rates on the stock prices of automotive sub-sector companies listed on the Indonesia Stock Exchange during the 2018–2022 period. This research employs a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample consists of 11 companies, selected through purposive sampling, resulting in 55 observations. Data were analyzed using descriptive statistics and multiple linear regression analysis with the assistance of SPSS software. The results indicate that, partially, Return on Equity has a positive and significant effect on stock prices, while Current Ratio, Earning per Share, and interest rates do not have a significant effect on stock prices. Simultaneously, Current Ratio, Return on Equity, Earning per Share, and interest rates have a significant effect on stock prices of automotive sub-sector companies.   Keywords: current ratio, return on equity, earning per share, interest rate, stock price
Co-Authors Abdul Rosid Adindah Novihartina Jafar Anggraini Syahputri Arshandy, Eliza Arwin Tannuary Bangun Bangun Bangun Munthe Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Dermawan Perangin Angin Dewanti, Yopy Ratna Dewi Nainggolan, Christine Dewi Sartika Situmorang 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 Harahap, Subur Hardiansyah Hendrick Sasimtan Putra Heri Sastra Herman Herman Hutabarat, Metyria Imelda Ika Wulandari Imelda Butarbutar Joni Wilson Sitopu Juan Anastasia Putri Jubi Jubi Jubi, Jubi Judijanto, Loso Julyanthry Julyanthry Julyanthry Julyanthry Kesuma, Indrawati Mara Kevin Indajang Khairul Azwar Liper Siregar Liper Siregar Manurung, Sepbeariska Mar'ati, Fudji Sri 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 Raykes Hinrich Tuerah Richard Berlien Rico Nur Ilham riny Riny Riny Riski, Kiki Mailan Rizal Riyadi 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 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