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All Journal Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Assets: Jurnal Akuntansi dan Pendidikan JURNAL PENGABDIAN KEPADA MASYARAKAT Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Mantik Journal of Research in Business, Economics, and Education Management Studies and Entrepreneurship Journal (MSEJ) Didaktik : Jurnal Ilmiah PGSD STKIP Subang GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Ekonomi Akuntansi Prima Jurnal Ipteks Terapan : research of applied science and education International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Riwayat: Educational Journal of History and Humanities International Journal of Economics, Business and Innovation Research METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Bayu Wulandari
Universitas Prima Indonesia
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PENGARUH LIKUIDITAS ,FREE CHAS FLOW, LEVERAGE ,GROWTH,POFITABILITAS,UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Bayu Wulandari; Aidah Siahaan; Clara Vaudiana Sitinjak; Ima Rohotni Purba
Jurnal Manajemen Terapan dan Keuangan Vol. 11 No. 01 (2022): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v11i01.15864

Abstract

Penelitian ini memiliki tujuaan untuk mengetahui pengaruh persial dan simultan pada variabel likuiditas, free cash flow, leverage, growth, pofitabilitas, ukuran perusahaan terhadap kebijakan deviden pada perusahaan manufaktur di indonesia. Adapu sub sektor yang dipilih sebagai penelitian data adalah sub sektor makanan dan minuman tahun 20217 -2020 . dengan memiliki populasi 30 perusahaan dan menggunakan Teknik purposive sampling yang berjumlah 11 perusahaan dan tahun pengamata penelitian ini adalah 4 (empat) Tahun dan data diperoleh dari www.idx.com.id. Adapun metode data yang digunakan adalah analisi regrensi linear berganda Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan kuantitatif dan deskriptif, berdasarkan hasil peneliti ini bahwa variabel likuiditas, free cash flow, leverage, growth, pofitabilitas, ukuran perusahaan berpengaruh signifikan terhadap kebijakan deviden.Hasil hipotesis simultan memperoleh bahwa variabel likuiditas, free cash flow, leverage, growth, pofitabilitas, ukuran perusahaan terhadap kebijakan deviden mempengaruh signifikan terhadap deviden
Pengaruh Audit Internal, Pengendalian Internal, Kualitas Audit, Good Corporate Governance, Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bca Area Medan Bayu Wulandari; Glenardy Glenardy; Michael Romi; Ricky Ricky
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.38827

Abstract

This research intended to test whetherIInternal Audit,IInternal Control,I Audit’s Quality,IGood    CorporateIGovernanceIhaveIInfluenceIto Fraud Prevention.IthisIis theI research I conducted       on I banking company I, which is BCA bankI with a population I research I more than I 180 I             (one hundred and eighty)Iaudit employees who worked in IBCA Ibank in IMedan. After             carrying out various considerations, this research took a sample of 80 people from various             audit divisions. The method which is used in this research I is theI-analysis of the multiple      linear regression method. The dependent variable I is Fraud Prevention, while the             independent variables I are Internal Audit, Internal Control, Audit’s Quality, I and Good       Corporate Governance. The results of this research show that the majority of the Audit’s        QualityI has a significant positive effect on fraud prevention measures, while I for Internal   Audit, Internal Control I, and Good Corporate Governance do not have the influence of fraud             prevention.       
Pengaruh Current Ratio, Debt To Equity Ratio, Earning Per Share, terhadap Kinerja Keuangan Alan Wijaya Sitohang; Bayu Wulandari
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 3, No 2 (2020): Journal of Education, Humaniora and Social Sciences (JEHSS) December
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.167 KB) | DOI: 10.34007/jehss.v3i2.361

Abstract

This journal aims to test whether, Current Ratio (CR), Debt To Equity Ratio (DER), Earning Per Share (EPS) have an influence on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This journal is a type of quantitative descriptive research, which uses data from 144 manufacturing companies listed on the Indonesia Stock Exchange multiplied by 3 consecutive years of financial statements 2016-2018. The data used are the financial statements of each sample company published on the website www.idx.co.id. The results showed that partially CR is significant and influences financial performance (ROA), the results of statistical tests show that DER is not significant to ROA, from the test results that partially EPS is significant to ROA.
Motivation as a Path in Improving Accounting Understanding Keumala Hayati; Bayu Wulandari; Munawarah Munawarah
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.5041

Abstract

ABSTRACTThis study analyzes emotional intelligence, lecturer teaching style, and accounting understanding through motivation and learning behavior. The sample in this study was 239 respondents. Data is processed using SEM path analysis. This study indicates that motivation plays a vital role in teaching and learning success, as measured by understanding accounting. Good emotional intelligence can produce the right motivation. Competent and productive lecturers will be able to foster student motivation to produce high levels of understanding.ABSTRAKPenelitian ini bertujuan untuk menganalis pengaruh kecerdasan emosional, gaya mengajar dosen, dan fasilitas terhadap pemahaman akuntansi melalui motivasi dan perilaku belajar. Sampel dalam penelitian ini sejumlah 239 responden. Data diolah dengan menggunakan analisis jalur SEM. Hasil dari penelitian ini menunjukkan bahwa motivasi memainkan peranan penting dalam keberhasilan proses belajar mengajar yang diukur dengan pemahaman akuntansi. Kecerdasan emosional yang baik dapat menghasilkan motivasi yang baik. Dosen yang berkompeten dan produktif akan dapat menumbuhkan motivasi belajar mahasiswa yang akan menghasilkan tingkat pemahaman yang tinggi.
The Effect of Cash Flow, ROA, Rupiah Exchange Rate, Company Size, NPM, DER on Stock Returns in Textile and Garment Sub-Sector Manufacturing Companies Listed on the IDX for the 2018-2020 Period Bayu Wulandari; Varins L C BR Manullang; Dery Anggreni Tarigan Tua; Intan Sari Sitanggang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3401

Abstract

This study aims to test whether cash flow, return on assets, rupiah exchange rate, company size, net profit margin, and debt equity ratio have an effect on the company's stock return. This research was conducted on textile and garment sub-sector manufacturing companies for the period 2018 – 2020 with a research population of 21 (twenty one) companies listed on the Indonesia Stock Exchange. The sampling technique used in this research is purposive sampling and then obtained a sample of 10 (ten) companies. The data used are the financial reports of each sample company published on the www.idx.co.id website. The research method used is associative analysis method and multiple linear regression analysis method. The dependent variable is cash flow, return on assets, rupiah exchange rate, company size, net profit margin, and debt equity of ratio. The results showed that partially cash flow and return on assets had a significant effect on stock returns, while the rupiah exchange rate, company size, net profit margin, and debt equity of ratio had no significant effect on stock returns.
Pengaruh Likuiditas, Manajemen Aset, Perputaran Kas dan Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Bayu Wulandari; Nico Geraldo Sianturi; Nici Tasya Edeline Hasibuan; Imelda Tri Ananta Ginting; Ardono Simanullang
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (783.002 KB) | DOI: 10.33395/owner.v4i1.186

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, manajemen aset, perputaran kas dan struktur modal terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian dilakukan dengan pendekatan penelitian kuantitatif. Jenis penelitiannya adalah penelitian desktriptif. Populasi dalam penelitian sebanyak 144 perusahaan dan jumlah sampel sebanyak 77 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2016-2018. Adapun variabel yang berkaitan dengan penelitian ini adalah likuiditas (current ratio), manajemen aset (total asset turnover), perputaran kas (cash turnover), struktur modal (debt to equity ratio) dan kinerja keuangan (Return On Asset). Metode penelitian yang digunakan adalah metode uji asumsi klasik dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial Likuiditas (Current Ratio) berpengaruh signifikan terhadap Kinerja Keuangan (Return On Asset), Manajemen Aset (Total Asset Turnover) berpengaruh signifikan terhadap Kinerja Keuangan (Return on Asset), Perputaran Kas (debt to equity ratio) tidak berpengaruh signifikan terhadap Kinerja Keuangan (Return On Asset), dan Struktur Modal tidak berpengaruh signifikan terhadap Kinerja Keuangan (Return On Asset). Secara simultan Likuiditas (Current Ratio), Manajemen Aset (Total Asset Turnover), Perputaran Kas (Cash Turnover) dan Struktur Modal (Debt to Equity Ratio) berpengaruh signifikan terhadap Kinerja Keuangan (Return On Asset) perusahaan yang terdaftar di Bursa Efek Indonesia.
Pengaruh ROE, CR, TATO, NPM terhadap Harga Saham pada Perusahaan Manufaktur Sub Customer Goods yang terdaftar di Bursa Efek Indonesia Bayu Wulandari; Irwanton Jaya Daeli; Imelda Kristiany Br Bukit; Winda Novita Sari Sibarani
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.188 KB) | DOI: 10.33395/owner.v4i1.187

Abstract

Jurnal ini bertujuan untuk menguji apakah Return on Equity (ROE), Current Ratio (CR), Total Assets Turnover (TATO), Net Profit Margin (NPM) memiliki pengaruh terhadap harga saham pada perusahaan manufaktur sub customer goods yang tercatat di Bursa Efek Indonesia (BEI). Jurnal ini merupakan jenis penelitian deskriptif kuantitatif, yang memakai data dari 43 perusahaan manufaktur sub customer goods yang tecatat di Bursa Efek Indonesia. Metode sampel yang digunakan dalam penelitian ini adalah purposive sampling dan diperoleh sebanyak 19 sampel. Data yang digunkaan adalah laporan keuangan dari masing-masing perusahaan sampel yang dipublikasikan melalui situs www.idx.co.id. Adapun variabel yang berkaitan dengan penelitian ini adalah Return on Equity (ROE), Current Ratio (CR), Total Assets Turnover (TATO), dan Net Profit Margin (NPM). Metode penelitian yang digunakan adalah metode uji asumsi klasik dan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial ROE tidak signifikan dan berpengaruh negatif terhadap harga saham, CR tidak signifikan dan berpengaruh negatif terhadap harga saham, TATO tidak signifikan dan berpengaruh negatif terhadap harga saham, TATO tidak signifikan dan berpengaruh negatif terhadap harga saham, serta NPM juga tidak signifikan dan berpengaruh negatif terhadap harga saham pada perusahaan sub customer goods yang tercatat di Bursa Efek Indonesia.
Pengaruh DER, ROE, SG, NPM, CR, DPR terhadap Nilai Perusahaan Sektor Industri yang terdaftar di BEI Bayu Wulandari; Albert Albert; Feren Harianto; Sovi Sovi
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.326

Abstract

The purpose of this study was to see and test whether the effect of DER, ROE, Sales Growth, NPM, CR, Dividend Policy (DPR) on firm value (PBV) in consumer goods industry sector companies listed on the IDX (Indonesia Stock Exchange) year 2017-2019. This research uses a method with a quantitative descriptive approach. The population obtained was 51 companies listed on the IDX (Indonesia Stock Exchange) from 2017-2019. Samples were taken using the purposive sampling technique. This technique is also often used by other researchers because the samples obtained are closer to the research objectives. The samples obtained were 20 companies. Data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, classical assumption test, F test, and t-test. This study shows positive results, that is, if seen partially, this research shows that the DER, ROE, Sales Growth, NPM, CR variables have no effect on the Firm Value variable. Variable Dividend Policy shows that the opposite result and significant effect on the variable value of the company (PBV)  listed on IDX (Indonesia Stock Exchange). Variable DER, ROE, Sales Growth, NPM, CR, Dividend Policy (DPR) simultaneously affect the Company's variable value (PBV) in the company consumer goods listed on IDX (Indonesia Stock Exchange).
Pengaruh Struktur Modal, Investment Opportunity Set, Ukuran Perusahaan, Return On Asset dan Likuiditas terhadap Kualitas Laba pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Bayu Wulandari; Angela Juliananda Situmorang; Donna Valentina Sinaga; Editha Laia
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.407

Abstract

Abstract The purpose of this study was to see and test the effect of Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity on Earning Quality at Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. This research uses the quantitative descriptive approach. The population obtained was 79 companies listed on the IDX (Indonesia Stock Exchange) from 2017-2019. Samples were taken by using purposive sampling technique. This technique is also often used by other researchers because the obtained samples are closer to the research objectives. The obtained samples were 16 companies. The data analysis used various kind of analysys, namely ; the multiple linear analysis, the coefficient of determination test, the classical assumption test, the F test and the t test. This result of this study shows that, partially, the Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity did not significantly affect the Earning Quality listed on the IDX (Indonesia Stock Exchange) in 2017-2019. Neither, simultaneously, the Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity is significant on the Earning Quality at Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. Keywords : Capital Structure, Investment Opportunity Set, Company Size, Return on Asset and Liquidity (Current Ratio).
Pengaruh Struktur Modal, Struktur Aset, Laba Bersih, Piutang Usaha, Likuiditas, Profitabilitas terhadap Arus Kas Tatema Hondro; Masriani Laia; Mastaniria Nduru; Bayu Wulandari
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.419

Abstract

The purpose of this study was to see and test whether the effect of capital structure, asset structure, net income, accounts receivable, liquidity, profitability variable to cash flows variable on the value of service companies listed on the IDX (Indonesia Stock Exchange) from 2017-2019. This research uses a method with a quantitative descriptive approach. The population obtained was 78 companies listed on the Indonesia Stock Exchange from 2017-2019. The sample used in this study was purposive sampling technique. The sample obtained was 12 companies. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, the F test, and the t-test. This study shows that partially the variables of capital structure, asset structure, accounts receivable, liquidity, ROE has no effect on cash flow variables at service companies that listed on the Indonesia Stock Exchange, while the net income variable has an influence on cash flow variables at service companies listed in Indonesia Stock Exchange, and simultaneously the variables of capital structure, asset structure, net income, accounts receivable, liquidity, Return On Equity do not have an influence on cash flow variables in service companies that listed on the Indonesia Stock Exchange.
Co-Authors Agnes Thandania Blessky Aidah Siahaan Alan Wijaya Sitohang Albert Albert Albert Rico Joansen Simbolon Alfan Wijaya Andy Andy Angel Marselin Sarumaha Angela Juliananda Situmorang Ardono Simanullang Arya Shearer Audrey Angelia Aulia Darma Daulay Bunga Febriyanti Pangaribuan Butar Butar, Ribka Sari Cecilia Putri Sihite Cherrie Cici Susanti Hutasoit Cindy Cindy Novana Clara Monica Clara Vaudiana Sitinjak Dalyanto Danu Panca Pragana Debby Sarah Sormin Dery Anggreni Tarigan Tua Desnita Masriani Br. Sembiring Dianty Putri Purba Donna Valentina Sinaga Dwi Marchelina Hutauruk Editha Laia Elisabeth Elisabeth Erlyn Chandra Eunike Mia Sundari Sianturi Evi Evi Fanky Dewi Lie Gunardy Fanni Jovita* Febri Ayu Hasanah Febry Afifah Irwan Felicia Felicia Feren Harianto Feronica Feronica Fionna Gozal Frenki Okto Glenardy Glenardy Helnia Oktavia Sitanggang Henny Henny Heny Butar Butar Herdi Herlin Munthe Ima Rohotni Purba Imelda Kristiany Br Bukit Imelda Tri Ananta Ginting Intan Sari Sitanggang Irwanto Irwanto Irwanton Jaya Daeli Isti Ayuning Wigo Jayana Jayana Jean Rainey Yuslim Jelita Wanna Naibaho Jessi Charina Sembiring Jessica Sulastio Jesslyn Govindo Julyani Julyani Kathy Kathy Ketryn Seviyani Keumala Hayati Khetrin Khetrin Kiki Hardiansyah Siregar Lara Asmara Lise Septani Lucianto Hanafie Magdalena Silalahi Marlinda Latare Sihaloho Martha Angelica Hutasoit Masriani Laia Mastaniria Nduru Maya Sabirina Panggabean Maya Sabirina Penggabean Mega Oktaviani Simanjuntak Mely Guslina Mariana Sinaga Melyndasari Melyndasari Mery Natalia Silaban Mettania Kirana Mhd Zulfikli Hasibuan Mhd Zulkifli Hasibuan Mhd Zulkifli Hasibuan Michael Romi Michelle Aurelia Yapinka Michelle Howard Monica Dwi Yanti Purba Muhammad Habibi Muhammad Habibie Muhammad Habibie Munawarah Naisy Margareta Lentina Cibro Namira Ufrida Rahmi Nici Tasya Edeline Hasibuan Nico Geraldo Sianturi Nikmat Kasih Telaumbanua Novandy Limardy Pianus Giawa Putra Ritonga, Mirwansyah R. Chairuddin Zufriansyah R. Novitasari Situmorang Raynold Siregar Ricky Ricky Rifka Sinaga Rizky Juliana Naibaho Rosita Pasaribu Samuel Abel Tanta Sembiring Santi Santi Sartika Sartika Silvia Putri Serum Perangin-Angin Sovi Sovi Stefannie Halim Steffani Steffani Stella Stella Stepvannie Sukamto, Ika Sumiyarsi Sulastri Sihombing Talenta Fitrika Lasria Saragi Tatema Hondro THOMAS FIRDAUS HUTAHAEAN Thomas Firdaus Hutahaean Tia Andercan Tiffany Veronica Tionar Regina Simarmata Toni Alvoro Kokoh Tridayana Br Sitepu Trimawati Lumbantobing Valencia Lius Varins L C BR Manullang Verlyn Anggelia Veronika Marsaulina Lumbantoruan Lumbantoruan Veronika Winata Vinna Vinna Vivi Veronica Wellin Andrea Wiely Yulita Wilda Afriany Ompusunggu William Wijaya Winda Novita Sari Sibarani Winna Regina Yentika Tanti Yohana Meilinita Napitupulu Yosef Sigalingging Yuni Andriani Sitompul