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All Journal Jurnal Ilmiah Ranggagading (JIR) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Media Ilmiah Akuntansi Mutiara : Jurnal Ilmiah Multidisiplin Indonesia
David H.M. Hasibuan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Metode Penilaian Persediaan Terhadap Tingkat Laba Perusahaan Pada PT. Ramayana Lestari Sentosa, Tbk Hasibuan, David H.M.
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research goal is to find out the registration of merchandise stock applied at PT Ramayana Lestari Sentosa, Tbk., how to prepare the merchandise stock and how about its influence towards profit degree of the company. The result of this research shows that the registration system of merchandise stock applied at PT Ramayana Lestari Sentosa, Tbk made use of perpetual registration and evaluation method by using LIFO method where the final merchandise was evaluated based on buying price determined previously. The influence of the evaluation method towards profit degree could make the profit decreases and then the tax obligation decreases as well. Keywords: the registration system of merchandise stock;
Pengaruh Intensitas Pameran dan Jumlah Surveyor terhadap Volume Penjualan Studi Kasus PT. Mega Central Finance Cabang Cibinong Marpaung, Annaria Magdalena; Hasibuan, David H.M.; Aryono, Agus
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In achieving required selling target, company can raise cooperation with dealer of Yamaha, Honda, and Suzuki to bring about exhibition. PT. Mega Auto Finance is company operating in financing of Yamaha, Honda, and Suzuki motorcycle. By increasing exhibition intensity and sum of account officer, it can increase selling as high as 23 + 25 = 48 in breakdown as follows: Y= (94) + (23) (1) + 25 (1) = 94 + 23 + 25 = 142 The result of processing of double linear correlation data, it’s yielded r = 0,876, it means there is significant and positive influence between exhibition intensity and sum of account officer toward selling result. Coefficient determination (CD) = 0,7674; it means exhibition intensity and sum of account officer/surveyor have contribution toward selling result as high as 76,74%, The rest as high as 23,26% is influenced by other factor. At real hypothesis test of 0,05, it is found F-count (29,69) > F-tabel (4,96). Therefore, Ho is rejected and Ha is accepted. It can be conclude there is correlation between exhibition intensity and sum of account officer/surveyor with selling result. Keywords: Marketing management, Exhibition;
Analisis Strategi Pengembangan Kemasan Produk terhadap Volume Penjualan. Studi Kasus pada PT. Australian Indonesia Milk Hasibuan, David H.M.; Zuhdi, Saefudin
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 1 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The purpose of the research is to find out the Strategy of product packing development implemented by the company at present. PT Indomilk obviously is able to compete with other companies although they still need to improve the packaging, because the position of the competitor is above PT Indomilk. PT Indomilk is in the position of stabile development so that it can survive and is developing the strategy product packing to increase sales volume. To determine the strategy they use correlation analysis to analyze how far the relation between packing development and the rate of sales volume. Key words: Packaging Development; Sales Volume
Evaluasi Atas Sistem Review Pengendalian Intern Dalam Meningkatkan Efektifitas Penjualan Kredit : Studi Kasus PT. Mersifarma Tirmaku Mercusana Hasibuan, David H.M.
Jurnal Ilmiah Ranggagading (JIR) Vol 4, No 2 (2004): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The realization of review on internal control of audit seling system and procedure at PT Mersifarma has not used COSO version yet. The firm only used list of internal control in simple review form, namely Internal Control Qustionnaries in order that internal control of credit selling could be carried out effectively and efficiently. By virtue of observation conducted during these several years, operational activity was able to gain efficiency and effectiveness in accordance with the policy of the firm’s management. Keywords : Internal Control; Credit
Pengaruh Penerapan Metode Akumulasi Harga Pokok Produksi Dalam Menentukan Harga Jual Studi Kasus pada Divisi Garment PT Mitrasejati Muliaindustri Edison, Edison; Hasibuan, David H.M.; Hendri, Hendri
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In current condition where economy is being instable and competition is increasing, generally companies have dofficulties in running their business. This problems are experienced by the companies engaged to manufacturing as well, either the companies which produce massively or which produce depending on an order. Every manufacturing company is required to improve efficiency and effectiveness in all fields to achieve the companies’ main goal, that is earning profits. One point needs to be considered, that is the use of an appropriate method to determine production cost. For this case, of course, it’s not free from production cost spent to produce the products. This production cost is a very important cost element in determining production cost. Therefore, it needs an appropriate method to calculate the amount of production cost. The method used to calculate the cost of goods manufactured by PT Mitrasejati Muliaindustri is job order costing method. In this method the production cost of each product is clearly separated from raw materials cost, direct labour cost, and factory overhead cost. The author conducted this research by case study and utilized descriptive method, by collecting data of job order production cost contained in the company. After the production cost data had been collected, the production cost was calculated using job order costing method. The percentage of profit expected is based on standard established, but the order that’s ordered with a design desired by consumers is based on management’s policy. Likewise, the standard calculation of overhead cost amounted to 75% set by management. Based on the author got through the research, it can be concluded that applying the accumulation method of production cost (the company used job order costing method) have significant influence in determining the price. Thus, the calculation of production cost must be done carefully and accurately by considering the amount of charge used in the production process.
Pengaruh Profitabilitas, Nilai Tukar dan Tingkat Suku Bunga terhadap Harga Saham Perusahaan Sub Sektor Batubara Hasibuan, David H.M.; Marpaung, Annaria Magdalena; Marpaung, Bintang Sahala; Rivai, Abdul
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.39

Abstract

The coal sector is the main producer in Indonesia, which is the largest exporter in Asia and Europe. The coal sub-sector has high prospects because most of the energy sources for power plants use coal as an energy source. Indonesia has abundant potential resources, especially mining which plays an important role in driving the country's economy. This creates jobs, guarantees the country's energy security and increases the country's foreign exchange earnings. This research was conducted to examine the effect of Profitability, Exchange Rates and Interest Rates in the coal sub-sector companies on the IDX. There are 20 populations of coal mining companies listed on the IDX. The sample of this research is 8 companies' financial reports obtained by using purposive sampling method. The analytical method used is panel data regression analysis . The results showed that Return on Equity has a positive effect on stock prices, while the exchange rate and interest rates have no effect on stock prices. Simultaneously Return On Equity, Exchange Rates and Interest Rates have a joint effect on Stock Prices.
Pengaruh Aksesibilitas Laporan Keuangan dan Sistem Akuntansi Keuangan Daerah terhadap Good Governance yang Dimediasi oleh Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Bogor) Diki Susanto; Bambang Pamungkas; David H.M. Hasibuan
Mutiara: Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 4 (2024): JIMI - OKTOBER
Publisher : PT. PENERBIT TIGA MUTIARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61404/jimi.v2i4.307

Abstract

This study aims to analyze the role of regional financial management accountability as a mediator between the accessibility of regional financial reports and regional financial accounting systems in relation to good governance in the Regional Apparatus Organizations of Bogor City. Utilizing a quantitative approach, this study employs Structural Equation Modeling (SEM) with the assistance of PLS and IBM Statistics SPSS 26.0 programs for data analysis. The research sample consists of 108 respondents who are employees meeting specific criteria within the Regional Apparatus Organizations of Bogor City. Data collection was conducted through questionnaire distribution to these respondents. The analysis results indicate that regional financial management accountability plays a significant role in mediating the relationship between the accessibility of regional financial reports and regional financial accounting systems towards good governance. These findings suggest that improving the accessibility of financial reports and enhancing regional financial accounting systems can promote the establishment of good governance through increased accountability in financial management. This research provides an important contribution to understanding the factors influencing the realization of good governance at the regional government level and can serve as a reference for policymakers in formulating strategies to improve the quality of governance, particularly in aspects of regional financial management in Bogor City and other regions in Indonesia.
Pengaruh Likuiditas, Profitabilitas, Inflasi Dan Suku Bunga Terhadap Return Saham : Studi Kasus Perusahaan farmasi yang terdaftar di BEI pada tahun 2016 hingga 2020 Marpaung, Bintang Sahala; Marpaung, Annaria Magdalena; Hasibuan, David H.M.; Sari , Siti Khoerunisa
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4793

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh suku bunga, likuiditas, profitabilitas, dan inflasi terhadap retrun saham perusahaan farmasi yang terdaftar di BEI pada tahun 2016 hingga 2020. Purposive Sampling digunakan dalam proses pengumpulan sampel, dan sampel sebanyak delapan perusahaan dimasukkan. Sumber data yang diakses melalui data sekunder. Teknik pengumpulan data meliputi analisis dokumen. Analisis regresi data panel, uji t, uji f, uji asumsi klasik, dan aplikasi Eviews 10 digunakan dalam penelitian ini.Analisis regresi data panel terhadap data menunjukan bahwa, untuk jangka waktu 2016 – 2020, variabel - variabel yang terkait dengan inflasi dan likuiditas memiliki dampak yang penting dan patut diperhatikan terhadap imbal hasil saham bisnis farmasi, imbal hasil saham perusahaan farmasi tidak berpengaruh secara signifikan oleh variabel profitabilitas atau suku bunga antara tahun 2016 dan 2020. Secara simultan, dampak yang substansial terhadap return saham diberikan oleh likuiditas, profitabilitas, inflasi, dan suku bunga. Variabel-variabel yang disebutkan di atas mempengaruhi nilai R2 sebesar 27% faktor-faktor lain yang tidak tercakup dalam penelitian ini mempengaruhi 73% sisanya.
Pengaruh Profitabilitas, Likuiditas, Struktur Aset Dan Kebijakan Dividen Terhadap Struktur Modal Marpaung, Bintang Sahala M; Marpaung, Annaria Magdalena; Hasibuan, David H.M.; Hulman Fauzi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4881

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh atau tidak pada rasio Profitabilitas, Likuiditas, Struktur Aktiva dan Kebijakan Dividen terhadap Struktur Modal pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 – 2022. Sampel pada penelitian ini terdiri dari 9 perusahaan yang dipilih berdasarkan teknik purposive sampling. Dengan teknik purposive sampling didapatkan sampel sebanyak 9 perusahaan dengan periode 5 tahun, sehingga total data pada penelitian ini adalah 45 data. Metode analisis yang digunakan dalam penelitian ini adalah statistik deskriptif, didahului oleh Uji Asumsi Klasik apabila terdistribusi normal, maka analisis regresi linear berganda dapat digunakan serta dibantu dengan Uji T dan Uji F (Simultan) serta Uji Koefisien determinasi dengan bantuan aplikasi SPSS 25. Hasil penelitian ini secara parsial menunjukan bahwa variabel Profitabilitas tidak berpengaruh terhadap Struktur Modal, ikuiditas berpengaruh positif dan sigmifikan terhadap Struktur Modal, Struktur Aktiva tidak berpengaruh terhadap Struktur Modal, kemudian Kebijakan Dividen berpengaruh positif dan signifikan terhadap Struktur Modal. Sedangkan Profitabilitas, Likuiditas, Struktur Aktiva, Kebijakan Dividen secara simultan berpengaruh positif dan signifikan terhadap Struktur Modal.
Pengaruh Likuiditas, Profitabilitas, Inflasi, dan Suku Bunga Terhadap Return Saham Marpaung, bintangsahala0203; Marpaung, Annaria Magdalena; Hasibuan, David H.M.; Siti Khoerunisa Sari, SE
Media Ilmiah Akuntansi Vol. 12 No. 2 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i2.46

Abstract

The aim of this research is to determine the influence of interest rates, liquidity, profitability and inflation on stock returns of pharmaceutical companies listed on the IDX from 2016 to 2020. Purposive sampling was used in the sample collection process, and a sample of eight companies was included. Data sources accessed through secondary data. Data collection techniques include document analysis. Panel data regression analysis, t test, f test, classical assumption test, and the Eviews 10 application were used in this research. Panel data regression analysis of the data shows that, for the period 2016 – 2020, the variables CR, ROE, and Partial Interest Rates not significantly related to stock returns while Partial Inflation is significantly related to stock returns and Simultaneously the variables CR, ROE, Inflation and Interest Rates are Simultaneously related significantly between years 2016 and 2020. The variables mentioned above influence the R2 value by 27%, other factors not covered in this research influence the remaining 73%
Co-Authors Abdul Rivai Agus Aryono Annaria Magdalena Marpaung Bambang Pamungkas Bintang Sahala Marpaung Diki Susanto Edison Edison Hendri Hendri Hulman Fauzi Marpaung, Bintang Sahala M Marpaung, bintangsahala0203 Saefudin Zuhdi Sari , Siti Khoerunisa Siti Khoerunisa Sari, SE