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All Journal 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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THE EFFECT OF RETURN ON ASSSET, EARNING PER SAHRE, CURRENT RATIO AND RETURN IN EQUITY ON STOCK PRICE WITH PRIE EARNING RATIO AS A MODERATION ARRIABLE IN COMPANIES MANUFACTURING LISTED ON THE STOCK EXCHANGE INDONESIA PERIOD 2019-2022 Yerlina Giawa; Hotni Ida Melati Tampubolon; Keumala Hayati; Dio Agung Herubawa
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of return on assets, earnings per share, current ratio and return on equity on stock prices with the price earning ratio as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The sampling method in this study used a purposive sampling method and obtained as many as 50 samples that met the criteria from 177 companies that became the data in this study. The method used in this research is Moderate Regression Analysis. The results showed that return on assets, earnings per share, current ratio and return on equity, Price Earning Ratio (PER) partially affect stock prices. Price Earning Rato (PER) is not able to moderate the influence of Return On Assets (ROA), Current Ratio (CR) and Return On Equity (ROE) on stock prices.
Analysis of The Capital Market Reaction To The Anouncement of The Stock Split Rizky Lubis; Miranda Sondang Olivia Simanjuntak; Keumala Hayati; Nur Aliah
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2450

Abstract

This study aims to determine the effect of stock split announcements on abnormal returns, stock prices, and stock trading volume of companies that carry out stock splits on the Indonesia Stock Exchange for the 2018-2022 period. The sample in this study were companies listed on the IDX that carried out stock splits, totaling 33 companies for five years. This study uses a different test analysis of two paired samples (Paired Sample t-test) with an observation period (event study) of 5 days, namely t = -5 (5 days before the announcement of the stock split), t = +5 (5 days after the announcement stock split). From the research results it can be seen that there is a significant effect of stock split announcements on abnormal returns, stock prices, and stock trading volume, both before and after the announcement
Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Cash Turnover (Perputaran Kas), Total Asset Turnover (TATO) Terhadap Profitabilitas Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Nanci Tesalonika Sianturi; Kristina Limbong; Keumala Hayati; Munawarah Munawarah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): 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.v7i1.6887

Abstract

This study examines the impact of the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover on the profitability of consumer goods industry companies on the IDX 2018-2021. Independent variable (X), namely: Current Ratio, Debt to Equity Ratio, Cash Turnover, and Total Assets Turnover. The dependent variable (Y): Profitability (Return On Assets/ ROA). The sample through purposive sampling resulted in 34 companies. The analytical method uses multiple linear regression methods. The results of the study state that through a simultaneous method, the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover have a significant and positive impact on Profitability. Partially, Current Ratio, Cash Turnover, and Total Assets Turnover do not have a significant impact on Profitability, while DER partially has a positive and insignificant impact on Profitability. The test results for the coefficient of determination yield an R2 value of 0.323 meaning that 32.3% of the profitability variable for consumer goods companies which are listed on the IDX 2018-2021 can be described through Current Ratio (X1), Debt to Equity Ratio (X2), Cash Turnover (X3), and Total Assets Turnover (X4). Then the remaining 67.7% can be clarified through other variables which were not tested in this study. Keywords: Debt to Equity Ratio, Current Ratio, Cash Turnover, Total Assets Turnover, and Profitability
Literasi Digital Marketing dan Pemanfaatan Marketplace dalam Pengembangan Bisnis Online di SMK Pangeran Antasari Kota Medan Dennys Paulus P Damanik; Demak Claudia Yosephine Simanjuntak; Yois Nelsari Malau; Nina Purnasari; Keumala Hayati
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1174

Abstract

The background of digital marketing literacy and the use of marketplaces in online business development at Prince Antasari Vocational School, Medan City is to be able to introduce students in the school environment to the importance of using digital roles in online business development. This is because many people want to open micro, small and medium enterprises, but have difficulty marketing the products they produce. With the development in the field of technology and information, it is a solution to this problem. Where people can market their products through social media and other online applications. This results in a very broad marketing area coverage and is expected to enable micro, small and medium enterprises to develop rapidly and open wide job vacancies as well. Therefore this service activity is aimed at students at Prince Antasari Vocational School because of the background of the participants who come from lower middle class families. It is hoped that with this activity the participants can add insight and pass it on to their families and the people around them. This service activity is carried out at Prince Antasari Vocational School, Medan City, which is located at Veteran Street no. 106, Helvetia, Labuhan Deli sub-district, Deli Serdang district, North Sumatra 20373. The purpose of this activity is to introduce digital roles and how to put them into practice in online business development. The result of this activity is the enthusiasm of students at Prince Antasari Vocational School in doing online business as well as an increase in knowledge and interest in doing business online. The method used is to conduct direct presentations by resource persons using powerpoints and also by distributing questionnaires before and after the presentation.
Analisis Sistem Informasi Akuntansi Penjualan pan Pengeluaran Kas Pada PT. Jalalintas Media Cabang Medan Sintauli Sitorus; Keumala Hayati
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 2 (2023): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i2.3588

Abstract

Penelitian ini mengkaji tentang “Analisis Prosedur Penjelasan Akuntansi Pemasaran serta Pengeluaran Dana oleh PT. Jala Lintas Media perwakilan Medan”. Penjenisan penelitian yang pakai dalam analisis ini adalah jenis penelitian deskriptif serta memakai teknik petunjuk yaitu dokumentasi dan data sekunder adalah jenis petunjuk yang dipakai pada penelitian ini. Pandangan analisis penulis mengakukan maka analisis prosedur penjelasan akuntansi penjualan serta pengeluaran dana yang dilaksanakan oleh PT. Jala Lintas Media cabang Medan yaitu terlaksana dengan baik, adanya aluran prosedur dalam penjualan serta pengeluaran dana dan tugas- tugas yang terpaut dalam prosedur informasi ankuntansi penjualan serta penyisihan dana yang sudah berjalan baik dan dimana pemisahan kewajiban. Kesimpulan peneliti adalah pelaksanaan prosedur penjelasan akuntansi pemasaran serta pengeluaran dana oleh PT. Jala Lintas Media perwakilan medan sudah berjalan dan terstruktur dengan baik dengan adanya kontrol langsung oleh kantor pusat dan pemeriksaan rutin baik pada akhir minggu maupun akhir bulan dan hubungan antar kantor pusat dan cabang saling mendukung dan bekerja sama baikdalam sisi penjualan maupun pengeluaran kas guna tercapainya visi dan misi perusahaan.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Investasi Mahasiswa Di Pasar Modal Maria Purba; Karunia Sianturi; Keumala Hayati; Anggono Anggono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2906

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana minat berinvestasi di pasar modal dipengaruhi oleh pengetahuan investasi, motivasi investasi, fasilitas investasi online, dan modal minimum investasi di kalangan mahasiswa program akuntansi Fakultas Ekonomi Universitas Prima Indonesia. Partisipan penelitian ini adalah 204 mahasiswa Program Studi Akuntansi Universitas Prima Indonesia angkatan 2019 yang telah mengambil mata kuliah Investasi dan Pasar Modal. Pengambilan sampel dilakukan dengan metode purposive sampling yang menghasilkan 122 siswa terpilih. Studi ini menggunakan teknik penelitian kuantitatif. Uji Validitas dan Reliabilitas digunakan untuk menganalisis instrumen uji coba. Prosedur pemeriksaan informasi yang digunakan dalam tinjauan ini adalah Uji Asumsi Klasik dan Model Analisis Regresi Linier Berganda. Dalam penelitian ini, kuesioner berbasis Google Form digunakan untuk mengumpulkan data. Hasil penelitian menunjukkan bahwa Motivasi Investasi dan Modal Minimum Investasi berpengaruh positif terhadap Minat Investasi, sedangkan Pengetahuan Investasi dan Fasilitas Investasi Online berpengaruh negatif parsial. Minat Investasi dipengaruhi secara positif oleh temuan studi secara simultan mengenai pengetahuan investasi, motivasi investasi, fasilitas investasi online, dan modal investasi yang minimum.
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)
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 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 Sihombing, Yeni Rafita Sinaga, Jholant Bringg Luck Amelia Br Sintauli Sitorus Sintauli Sitorus Siti Dini Sonya Situmorang Sri Rejeki Saulina Hutasoit Wenny Anggeresia Ginting Wenny Anggresia Ginting Yerlina Giawa Yessi Panjaitan Yois Nelsari Malau Yosua Michael Sagala Yusak Maryunianta