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All Journal Jurnal Riset Inspirasi Manajemen dan Kewirausahaan FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmiah Smart Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Ilmiah Smart Jurnal Ilmiah Accusi
Lamria Sagala
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2019) Mitha Christina Ginting; Lamria Sagala
JURNAL MANAJEMEN Jurnal Manajemen Volume 6 Nomor 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to determine and analyze the effect of intellectual capital on firm value. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) model. Firm value is measured using Price to Book Value (PBV), Earning per Share (EPS), and Price Earning Ratio (PER). The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The number of samples of this study were 25 companies selected based on the sampling technique using purposive sampling technique. Because this study uses secondary data with three years of observation, the total number of observations is 75 (25 companies X 3 years). Methods of data analysis using multiple linear regression. Data received and collected were processed using the SPSS version 22 application. The results showed that Intellectual Capital had a negative and insignificant effect on Firm Value as measured by Price to Book Value (PBV) and Intellectual Capital had a positive and insignificant effect on Firm Value as measured by Earning Per Share (EPS), however, Intellectual Capital has a negative and significant effect on Firm Value as measured by Price Earning Ratio (PER).
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2020 Mitha Christina Ginting; Lamria Sagala
JURNAL MANAJEMEN Jurnal Manajemen Volume 7 Nomor 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to examine and analyze the effect of the variables Return on Investment, Earning Per share, Price to Book Value, Inflation and Exchange Rate on Stock Prices in banking companies listed on the Indonesia Stock Exchange. The population of this study is 39 companies, by accessing financial statements and auditor reports through the Indonesia Stock Exchange website. The sampling method used is the Purposive Sampling method, so that 20 companies are obtained as samples for X 3 years of observation (2018-2020 period) with a total of 60 observations of analytical data. The data analysis method used is the analytical regression method. Based on the results of data processing using logistic regression method with SPSS 20 software, it is found that Return on Investment, Earning Per share, Price to Book Value, Inflation and Exchange Rate can simultaneously affect stock prices by 68%, the remaining 32%. Partially, Return on Investment, Earning Per share, Price to Book Value, and Exchange Rate have a significant effect on stock prices. However, Inflation has no significant effect on stock prices. 
PENGARUH CAR, NPL, DAN BOPO TERHADAP ROA PADA BANK DAERAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Lamria Sagala; Christina Silitonga; Sarmakti Situmorang; Tina Sari Tambunan
JURNAL MANAJEMEN Jurnal Manajemen Volume 5 Nomor 2 Edisi Khusus (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

ROA is a ratio that can demonstrate the ability of the company in generating profits using its assets. Along with the increasing of Profitability (ROA), the bank will be able to develop their businesses and face competition. The value of ROA profitability can be affected by various factors. The objective of this research is to investigate whether CAR, NPL, and BOPO have an influence on the banking company’s ROA both partially or simultaneously and to measure how much the influence. The data used in this study were obtained from the Bank’s Financial. There are three variabels that were analyzed in this study are: CAR, NPL, and BOPO.
EVALUASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT PASIEN BPJS DI RSU MITRA SEJATI Lamria Sagala
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 3, No 2 (2020): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v3i2.46

Abstract

Penelitian ini bertujuan untuk mengevaluasi sistem informasi akuntansi persediaan obat pasien BPJS yang diterapkan di RSU Mitra Sejati apakah sudah efektif, untuk mengetahui efektifitas sistem informasi akuntansi persediaan obat pasien BPJS di RSU Mitra Sejati Medan. Dalam penelitian ini penulis menggunakan teknik analisis deskriptif, yang merupakan suatu penganalisaan data, dimana data dikumpulkan, disusun, diinterpretasikan sehingga dapat dipakai untuk menjawab pertanyaan berkaitan dengan masalah yang diteliti. Dan teknik pengumpulan data melalui studi dokumentasi, yaitu memperoleh data yang diperlukan melalui rumah sakit tentang sistem informasi akuntansi persediaan obat pasien BPJS, teknik observasi, dan wawancara. Berdasarkan hasil penelitian yang telah dilakukan menunjukkan bahwa sistem informasi akuntansi persediaan obat pasien BPJS di RSU Mitra Sejati pada prosedur pembelian obat sudah berjalan dengan efektif dan efisien. Serta proses pendistribusian obat yang digunakan RSU Mitra Sejati ialah FIFO/FEFO. Serta dalam posedur penerimaan dan penyimpanan obat pasien BPJS di RSU Mitra Sejati tidak memiliki banyak perbedaan dengan obat paten (obat umum), namun dalam prosedur perhitungan fisik obat di RSU Mitra Sejati belum sesuai prosedur, karena prosedur yang sebenarnya adalah setiap 2 bulan sekali.
PERAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 -2019 Lamria Sagala; Mitha Christina Ginting
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 5, No 1 (2021): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v5i1.78

Abstract

This research aims to analyze the role of financial performance as variable intervening factors that affect the value of companies in banking companies listed on the Indonesia Stock Exchange 2015-2019. The population in this study amounted to 34 companies using saturated sampling methods, so the sample in this study amounted to 34 samples. While the amount of data observed amounted to 170 analysis data (34 Companies X 5 Years). The data testing methods used are multiple linear regression analysis and path analysis. The results of the hypothesis study showed that partially, intellectual capital variables had positive significant effect on the value of the company, the quality of the application of good corporate governance had negative unsignificant effect on the value of the company, the capital structure had unsignificant effect on the value of the company. Financial performance is able to act as an intervening variable between intellectual capital variables and capital structure to the value of the company. Financial performance was unable to mediate the quality variables of the application of corporate governance to the value of the company in banking companies listed on the Indonesia Stock Exchange 2015-2019. 
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI POTENSI KEBANGKRUKATAN PADA PERUSAHAAN CUSTOMER GOODS YANG TERDAFATR DI BURSA EFEK Lamria Sagala
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 2 No 1 (2018): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Current Ratio, Debt To Assets Ratio, Return On Assets, dan Earning Per Share secara parsial maupun simultan terhadap prediksi kondisi financial distress pada perusahaan customer goods yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan customer goods yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Dari 36 perusahaan yang terdaftar, dipilih 32 perusahaan sampel dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengumpulkan informasi yang dibutuhkan dari www.idx.co.id dan Indonesia Capital Market Directory (ICMD). Penelitian ini dianalisa dengan menggunakan analisis regresi logistik. Kesimpulan yang dapat diambil dari penelitian ini adalah bahwa Current Ratio, Debt To Assets Ratio, Return On Assets, dan Earning Per Share memiliki pengaruh terhadap prediksi financial distress. Sedangkan secara parsial hanya Debt To Assets Ratio yang memiliki pengaruh signifikan terhadap prediksi financial distress sedangkan ketiga variabel independen lainnya tidak memiliki pengaruh terhadap prediksi financial distress.
ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI PADA PT. INDAPO BATU RONGKAM Ratna Ginting; Lamria Sagala
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 3 No 1 (2019): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penggunaan anggaran biaya produksi sebagai alat perencanaan dan pengendalian biaya produksi pada PT. INDAPO. Penelitian ini diharapkan dapat menjadi masukan bagi manajemen perusahaan mengenai peran anggaran sebagai alat perencanaan dan pengendalian. Dalam skripsi ini penulis akan membandingkan antara anggaran yang telah disusun perusahaan dengan biaya produksi yang sesungguhnya terjadi serta melakukan analisa varians terhadap penyimpangan yang terjadi. Hasil penelitan menunjukkan bahwa penggunaan anggaran haruslah juga disertai dengan analisis varians yang lebih dalam untuk mengetahui penyebab terjadinya penyimpangan yang ada sehingga kedepannya dapat diambil langkah yang diperlukan untuk dapat meminimalkan varians yang tidak mengguntungkan. Dengan demikian fungsi anggaran sebagai alat perencanaan dan pengendalian dapat lebih efektif dan efisien.
Pengaruh Profitabilitas, Asset Tangibility, Tingkat Pertumbuhan, dan Non-Debt Tax Shield Terhadap Struktur Modal serta Pengaruhnya Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Asia Tenggara) Dimita Purba; Lamria Sagala; Rintan Saragih
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 2, No 2 (2018): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.926 KB) | DOI: 10.35130/jrimk.v2i2.24

Abstract

This study aims to determine what factors determine the capital structure and firm value of manufacturing companies listed on the stock exchanges of countries that are members of the Association of South East Asian Nations (ASEAN). The operationalization of the variables used in this study include Return on Assets, Tangibility Assets, Growth Rate, Non-Debt Tax Shield, and Tobins Q. Meanwhile, from various empirical studies conducted, different results were obtained regarding the value of the company. So that it is tested again on all factors that affect the capital structure and also the value of the company
PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT DAN KOMITMEN ORGANISASI PEMERINTAH DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Empiris di Desa Aji Jahe, Desa Aji Buhara dan Desa Aji Julu) Vivi Valensya Br Karo; Arthur Simanjuntak; Mitha Christina Ginting; Lamria Sagala
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to determine the effect of apparatus competence, community participation, commitment of village government organizations on the accountability of Village Fund management in Aji Jahe, Aji Buhara and Aji Julu Villages. This type of research is causal associative research with a quantitative approach. This research was conducted in Aji Jahe, Aji Buhara and Aji Julu Villages in Karo Regency, Sumut. The population and sample in this study were 41 people. This study uses primary data obtained using a questionnaire. While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of SPSS 25 software. The results of this study found that apparatus competence, community participation and commitment of village government organizations have a positive and significant effect on the accountability of village fund management in Aji Jahe, Aji Buhara and Aji Julu Villages. In other results, it can be seen that simultaneously all independent variables have a significant effect on the accountability of village fund management in Aji Jahe, Aji Buhara and Aji Julu Villages.
PENERAPAN PENGENDALIAN INTERN ATAS BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD DALAM PENINGKATAN EFISIENSI BIAYA PRODUKSI PADA PT. INTI INDOSAWIT SUBUR (Studi Kasus Pabrik Buatan Satu PT. Inti Indosawit Subur - Pangkalan Kerinci) Melisa Elizabeth; Lamria Sagala
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to analyze the application of internal control over the cost of raw materials, direct labor costs, and overhead costs in increasing the efficiency of production costs at PT. Subur Indosawit Core. The research method used is descriptive method, this type of research uses qualitative data and quantitative data. Sources of data used by researchers are secondary data and primary data. Data collection techniques are interviews and documentation. For the sustainability of the company, it is very necessary for a control to be able to utilize costs as well as possible in accordance with the expenses. Based on the discussion and research, the results were obtained, namely the application of internal control has been implemented effectively and efficiently. In addition, the resources owned by the company can have a positive impact in terms of production cost efficiency, but in 2021 factory overhead has not been effective and efficient because the realization is greater than the budget. Because there is a difference in variance in 2021 which is caused by several factors such as the use of spare parts, maintenance of machines, and the use of heavy equipment which causes the ineffective and efficient use of overhead costs that exceed the budget set in the factory costs. The realization of overhead costs in 2021 was IDR 12,535,921,608 and the overhead cost budget in 2021 was IDR 11,915,510,648 with a detrimental difference of IDR 620,410,960. This is due to the lack of supervision and checking of factory machines in producing a large number of materials that exceed the budget in 2021. The company has implemented controls for each factory cost but there is still a variance, so for the next year the company must evaluate more than the history of the previous year to be able to control factory costs effectively and efficiently.
Co-Authors Arison Nainggolan Arthur Simanjuntak Christina Silitonga Christina V Situmorang Christina V Situmorang Christina Verawaty Situmorang Dimita Hemalli Premasari Purba Dona Pasaribu Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Ega Elteresia Br Ginting Elisabeth, Duma Megaria Farida Sagala Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Lenny Lenny Melanthon Rumapea Melisa Elizabeth Mitha Christina Ginting Mulatua P. Silalahi PUTRI JESICA SITORUS Rahel Junita Ratna Ginting Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Sahala Purba Sarmakti Situmorang Saur Melianna Septony B. Siahaan Siahaan, Septony B Sondang N.B. Marbun Sondang Ni Bulan Marbun Tina Sari Tambunan Tri Darma Sipayung Tri Dharma Sipayung Vivi Valensya Br Karo Wesly A. Simanjuntak Wesly Andri Simanjuntak Yosephine Sembiring