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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) JURNAL MUTIARA AKUNTANSI JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ipteks Terapan : research of applied science and education
Keumala Hayati
Universitas Prima Indonesia
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Pengaruh Inventory Turnover, Sales Growth, dan Liquidity Terhadap Profitabilitas pada PT. Sumber Alfaria Trijaya Tanjung Morawa Periode 2013-2017 Keumala Hayati; Antonius KAP Simbolon; Renita Ferawati Lumban Gaol; Intan Permata Sari Sianturi; Yosua Michael Sagala
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.509 KB) | DOI: 10.33395/owner.v3i1.111

Abstract

This research aims to exsplain the effect Inventory Turnover, Sales Growth, and Liquidity on Profitability. This study was conducted at PT. Sumber Alfaria Trijaya Tanjung Morawa in periods of 2013-2017 with a total study population of 60 months. The sampling technique used in this study is sampling jenuh and acquired 60 months samples. The analisys technique used is multiple linear regressions, both t test and F test. The dependent variable is profitability while the independent variable is Inventory Turnover, Sales Growth, and Liquidity
Pengaruh Net Profit Margin, Likuiditas dan Pertumbuhan Penjualan terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 Keumala Hayati; Antonius KAP Simbolon; Sonya Situmorang; Iyuslina Haloho; Iman Kristiani Tafonao
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.444 KB) | DOI: 10.33395/owner.v3i1.112

Abstract

This research was conducted to test whether net profit margin, liquidity, and sales growth significantly influence stock price in manufacturing companies in 2013-2017. The population in this study are all manufacturing companies listed on the indonesia stock exchange. The sampling technique used is purposive sampling. Selected sample in certain criteria as many as 36 manufacturing companies listed on the IDX. The analytical method used is multiple linear regression through the SPSS version 23.0. in this study the effect is only the net profit margin variable that has a significant effect on stock price.
The Pengaruh Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Maria Cristanti Nababan; Otto Ruth Sonya Damanik; Maghfirah Maghfirah; Keumala Hayati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.583

Abstract

The continuity of the compant’s business among the various risk that arise as a result of internal or external factors are the expectations of all entities in effort to achieve  the company’ goals. The purpose of this study is to find out what the effect of company size, liquidity, solvency and profitability on Going Concern audit opinion of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Secondary data is used from the Indonesia Stock Exchange, the source of data is from www.idx.co.id. In this study, the sampling method selected according to the purposive sampling method was used and 44 companies were selected as samples. Data analysis using Logistic Regression test. The results showed that the size, liquidity, profitability and solvency of the company affected the Going Concern audit opinion.
Pengaruh TATO, ROA, CR, dan EPS Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016 – 2019 Yessi Panjaitan; Sarah Sitanggang; Keumala Hayati
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.3368

Abstract

The purpose of this study is to determine the Total Asset Turnover, Return On Asset, Curent Ratio, and Earning Per Share on stock prices of manufacturing companies on the IDX. Any data required is official data from the annual financial report that comes from the IDX. The method of sampling using purpose sampling method. There is a test used consisting of the classical assumption test which parts of the normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, panel data regression test, coefficient (R2), hypothesis (T test), hypothesis (F test). Fundamental factors (TATO, ROA, CR, EPS) together have a 70.6% impact on stock prices, the remaining 29.4% are influenced by other variables. The results of the research are: (1) there is no significant effect of Total Asset Turnover, Return On Asset, Current Ratio on stock prices. (2) Significant influence of Earning Per Share on stock prices. (3) the effect of TATO, ROA, CR, EPS simultaneously on stock prices. Keywords: Current Ratio; Earning Per Share; Return On Asset; stock price; Total AssetTurnover
Pemberdayaan Masyarakat Kelurahan Suka Maju Melalui Pelatihan Pembuatan Sabun Kebutuhan Rumah Tangga Munawarah; Keumala Hayati; Mas Intan Purba; Wenny Anggeresia Ginting
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2020): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v4i3.3910

Abstract

Soap is a necessity in the household that is continuously used, so the costs incurred are also quite large. The purpose of this washing soap training is to provide public knowledge especially housewives in Suka Maju Kelurahan in making soaps such as dishwashing soap, floor cleaning soap, detergent, softener and fragrances of clothes that are often used for daily needs, to reduce expenses routinely. This activity also encourages creativity and interest in trying to make them get an extra income. The team worked closely with the community empowerment agency Suka Maju Village,through the village funding program to create an independent,having soft skills community to be able to improve the economy. Activities that lasted for two days showed that public is enthusiastic and understands the workings of making products, as well as succeeding in making products well. T- test results also showed a sig value of 0.003 meaning that there were differences between before the activity took place and after the training.
Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Current Ratio terhadap Return on Assets Aurick Chandra; Felicia Wijaya; Angelia Angelia; Keumala Hayati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i1.135

Abstract

Purpose: This study aimed to examine and analyze the effects of the Debt to Equity Ratio (DER), Total Assets Turnover (TATO), firm size, and Current Ratio (CR) on Return on Assets (ROA) on the manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 Research methodology: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 93 manufacturing companies listed on the Indonesia Stock exchange in 2017-2019. Results: The study results with simultaneous hypothesis testing showed that the Debt to Equity Ratio, Total Assets Turnover, firm size, and Current Ratio had a significant influence on the Return on Assets. Partial testing of the hypothesis showed that the Debt to Equity Ratio had a negative influence and significant on the Return on Assets. Total assets turnover and firm size had a positive influence and significance on the Return on Assets. However, the Current Ratio had no influence and was not significant on the Return on Assets. Limitations: The use of historical data and variables was limited, only three years and five variables. Contribution: This research can be used for adding knowledge in the financial field, especially for those who want to invest in a company by seeing the Return on Assets ratio. Keywords: Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Firm Size, Current Ratio (CR), Return on Assets (ROA)
KEGIATAN PELATIHAN PEMBUATAN MASKER Mas Intan Purba; Yeni Rafita Sihombing; Herlina Novita; Keumala Hayati; Mila Yulia Herosian; Nurul Wardani Lubis
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v3i2.4774

Abstract

Pembuatan masker pada masa Pandemi ini sangatlah penting karna masker dibutuhkan masyarakat, utamanya di Deli Serdang, sehingga masker sangat dibutuhkan untuk menjaga diri dari terserangnya Covid19 terutama ketika kita keluar rumah. Proses pembuatan masker ini mendapat dukungan dari Kepala Desa dan beberapa masyarakat. Masker yang telah dibuat akan disebarkan kepada Kepala Desa untuk bantuan pada masyarakat dan sebagian dibagikan langsung kepada masyarakat dan salah satu kader di Deeli Serdang. Dalam pembuatan masker, ada beberapa bahan yang diperlukan, (1) dua bahan kain katun untuk kain yang di luar 20 cm dan kain yang di dalam 16 cm, (2) dua buah tali karet sepanjang 26 cm, (3) bola dan jarum, (4) gunting, (5) jarum bundel, (6) penggaris. Adapun tujuan dalam pembuatan masker ini adalah Memberikan pengetahuan kepada masyarakat Deli Serdang cara membuat masker dengan mudah dan cepat dalam rangka pencegahan dan penanganan COVID- 19
Pengaruh Profesionalisme, Etika Profesi, dan Pelatihan Auditor terhadap Kinerja Auditor pada BPKP Sumatera Utara Keumala Hayati; Ernita Berutu; Marselinus Lase; Jerry Agustinus Manurung
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 4, No 2 (2020): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v4i2.460

Abstract

Hasil kinerja auditor merupakan tujuan akhir dalam sebuah pemeriksaan keungan yang dilakukan oleh auditor itu sendiri. Maka, penelitian ini dilakukan untuk mengetahui dengan cara menganalisis secara empiris pengaruh profesionalisme, etika profesi juga pelatihan auditor pada kinerja auditor di BPKP sumatera utara.Populasi yang diambil yakni seluruh auditor yang berkerja di BPKP Medan, Sumatera Utara sebanyak 125 auditor. Sedangkan dalam mengambil sampelnya memakai teknik Nonprobability sampling, yang berjumlah 125 dan kembali sebanyak 100 kuesioner. Sehingga jumlah data yang diolah didalam penelitian ini berjumlah 100 kuesioner. Teknik yang digunakan dalam mengumpulkan datanya  memakai (angket). Analisis datanya memakai regresi linear berganda. Profesionalisme, etika profesi juga pelatihan berpengaruh secara simultan pada kinerja auditor. Secara parsial, profesionalisme dinyatakan mempengaaruhi dengan signifikan pada kinerja auditor, sedangkan etika profesi dan pelatihan tidak mempengaruhi secara signifikan pada kinerja auditor pada BPKP sumatera utara.Kata kunci : Profesionalisme, EtikaProfesi, Pelatihan, dan Kinerja Auditor.
Pengaruh Project Based Learning Terhadap Hasil Belajar Metode Penelitian Akuntansi Anggono Anggono; Keumala Hayati; Siti Dini; Munawarah Munawarah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1049

Abstract

The problem in this research is low learning outcome of students who studied research method. The purpose of this research was to examine the effect of project based learning on learning outcomes of accounting research method. The research population consisted of 39 students. The sampling technique in this research is simple random sampling, so the research sample is 36 students. The data collection technique used in this research was test. The data analysis technique was paired sample t test. The results of the research proved that project based learning has a positive and significant effect on the learning outcomes of accounting research method, in other words, the higher the implementation of project based learning, the higher the learning outcomes of accounting research methods. In conclusion, project based learning can be used in learning accounting.
APLIKASI BISNIS MODEL CANVAS PADA USAHA MAKANAN DI MEDAN Keumala Hayati; Jholant Bringg Luck Amelia
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2280

Abstract

Menurunnya geliat kuliner di masa pandemik Covid-19 mengakibatkan penurunan omset penjualan usaha kuliner, termasuk di Kota Medan yang dikenal dengan surganya kuliner. Ditambah dengan adanya penerapan PPKM level 4 ini menyebabkan daya tahan UMKM semakin rentan. Padahal, kontribusi UMKM terhadap perekonomian Indonesia meliputi kemampuan menyerap 97% dari total tenaga kerja yang ada, serta dapat menghimpun sampai 60,4% dari total investasi. Beberapa masalah klasik turut memperparah kondisi UMKM saat ini termasuk masalah pemasaran dan pendampingan. Kegiatan ini merupakan pendampingan kepada UMKM dan bantuan pemasaran dalam meminimalisir dampak yang terjadi. Pelaksanaan kegiatan ini berfokus kepada mitra Sop Sumsum Langsa dengan beberapa tahapan yaitu, observasi mitra, analisis usaha mitra, perumusan Bisnis Model Canvas, pelaksanaan pemasaran digital, dan evaluasi. Hasil dari kegiatan pendampingan ini adalah meningkatnya kemampuan mitra dalam menyusun bisnis model Canvas dan meningkatnya omset penjualan mitra.
Co-Authors Agustina Tambunan Angelia Angelia Anggono Anggono Anggono Anggono Antonius KAP Simbolon Aurick Chandra Bayu Wulandari Cornellie Tria Simanjuntak Delyanti Azzumaritho Pulungan Demak Claudia Yosephine Simanjuntak Dennys Paulus P Damanik Dhea Monica br Ginting Dio Agung Herubawa Doni Krisnawan Hutagalung Ellyn Sarah Sitanggang Ernita Berutu Ester Marianita Pangaribuan Eva Simamora Felicia Wijaya Fifi Ester Nofriyani Herlina Novita Hotni Ida Melati Tampubolon Iman Kristiani Tafonao Intan Permata Sari Sianturi Iyuslina Haloho Jerry Agustinus Manurung Jholant Bringg Luck Amelia Br.Sinaga Jonathan Dubery Bukit Karunia Sianturi Kristina Limbong Lusia Tumanggor Maghfirah Maghfirah Maria Cristanti Nababan Maria Purba Marselinus Lase Mercy Grace Kartika Sari Zagoto Mila Yulia Herosian Miranda Sondang Olivia Simanjuntak Monica Angelia Munawarah Nadia Siahaan Nanci Tesalonika Sianturi Nina Purnasari Nova Yana Sinabariba Nur Aliah Nurul Wardani Lubis Otto Ruth Sonya Damanik Paulina Ketaren Purba, Mas Intan Ratna Anda Kristal Halawa Renita Ferawati Lumban Gaol Ricky A Sitorus Rizky Lubis Sarah Sitanggang Sihol Marito Simorangkir Sintauli Sitorus Sintauli Sitorus Siti Dini Sonya Situmorang Sri Rejeki Saulina Hutasoit Wenny Anggeresia Ginting Wenny Anggresia Ginting Yeni Rafita Sihombing Yerlina Giawa Yessi Panjaitan Yois Nelsari Malau Yosua Michael Sagala Yusak Maryunianta