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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JURNAL LENTERA BISNIS EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Ipteks Terapan : research of applied science and education Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Siti Aisyah Nasution
Department Of Accounting, Universitas Prima Indonesia, Medan, Indonesia
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Studi Empiris: Pengaruh Firm Size, Current Ratio, dan Total Asset Turnover Terhadap Profitabilitas Melalui Return on Equity Wenny Anggeresia Ginting; Siti Aisyah Nasution
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.867 KB) | DOI: 10.47065/ekuitas.v1i2.64

Abstract

This study examines the effect of Firm Size, Current Ratio, and Total asset turnover on profitability proxied by Return On Equity. The population used in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, totaling 19 companies. The sample used as many as 50 samples where sampling is done by purposive sampling technique. The method used in this research is quantitative, the type of research used is descriptive, the type of data is secondary. Data analysis method used is multiple regression. Data collection techniques using documentation techniques by collecting financial statements manufacturing companies' food and beverage sub-sectors listed on the Indonesia Stock Exchange. The results of this study indicate that Firm Size, Current Ratio, and Total assets have significant and significant effect on profitability (ROE) in food and beverage sub-sector manufacturing companies that are listed on the Indonesia Stock Exchange. Simultaneously Firm Size, Current Ratio, and Total Asset Turnover variables affect Profitability (ROE). Partially the Current Ratio and Total Asset Turnover variables have a positive and significant influence on Profitability (ROE), while the Firm Size has no influence and is significant on Profitability (ROE). The coefficient of determination test results showed a value of 63.7% of the variation in profitability (ROE) which means that profitability can be explained by the variable Current Ratio, Debt to Equity Ratio and Total Asset Turnover
Faktor yang Mempengaruhi Kondisi Financial Distress Perusahaan Property dan Real Estate Siti Aisyah Nasution
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 (354.385 KB) | DOI: 10.33395/owner.v3i1.97

Abstract

The purpose of this study was to find out the influence of Financial Ratio on financial distress in Property and Real Estate companies listed in the Indonesian Stock Exchange. The factors which tested in this research were Current Ratio. Leverage Ratio, and Cash Flow. The study used causal method which was aimed to analyze the influence of independent variables on dependent variable. The population was 22 property and real estate companies listed in the Indonesian Stock Exchange in the period of 2011-2014 until there were 88 saturated samples. The data were analyzed by using logistic regression analysis. The result of the study showed that the data in this study were in accordance with the model and the result of the matching test of regression model which was able to analyze the problems. Simultaneously, the result of Ominbus Test of Model Coefficient showed that Current Ratio, Leverage Ratio and Cash Flow had significant influence on financial distress. Partially, Current Ratio, and Cash Flow had positive and significant influence on Financial Distress, Leverage Ration had negative but significant influence on Financial Distress.
Analisis Faktor-Faktor yang Mempengaruhi Profabilitas(ROI) Pada Perusahaan Barang Konsumsi Siti Aisyah Nasution; Peronita Lestari; Whitny Tanisha; Erika Stevani Br Sembiring
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.791

Abstract

The purpose of this research is to determine the effect of sales, operating cost, cash turnover, and inventory turnover on the return on investment (ROI) of consumer goods companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research uses a quantitative descriptive presentation with a total sample of 29 consumer goods companies. The sample selection using data collection techniques used in this research is literature study and official sources of data, in this case published by the Indonesia Stock Exchange on its website www.idx.co.id . Hypothesis testing of the data is tested using the classical assumption test. The value of Adjusted Rsquare is 0.203, which means 20.3% and the other independent variables are 79.7%. The results of the discussion separately state that Sales, Operating Costs, and Cash Turnover have an effect but Inventory Turnover has no effect on Return On Investment. Sales, Operational Costs, Cash Turnover and Inventory Turnover as a whole have an influence on Return On Investment.
Pengaruh revenue, working capital, long term liabilities dan ROA terhadap net income pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2019 Aryanto Rivai Parningotan Siregar; Anita Karlina Sitompul; Indra Asima Tinambunan; Siti Aisyah Nasution
Nautical : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 3 (2022): Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/nautical.v1i3.192

Abstract

Riset ini diteliti agar bisa mengenali pengaruh variabel X terhadap variabel Y di sub sektor indutri baran konsumsi pada BEI periode 2016-2019. Bersumber dari variabel independen ialah Revenue, working Capital, Long Term Liabilties dan ROA sedangkan variabel dependennya ialah Net Income yang dimana terdapat 42 perusahaan pada sub sektor makanan dan minuman, rokok, farmasi, kosmetik dan barang keperl an rumah utangga, dan peralatan rumah utangga yang tercatat di BEI. tetapi setelah dilihat dari kriterianya maka sampelnya berjumlah berjumlah 34 perusahaan dengan menggunakan 4 periode penelitian sehingga ada 136 data. Tatau cara pada riset ini ialah analisis regresi linear berganda oleh dorongan SPSS 25. Analisis yang di hasilkan meyakinkan pada periode 2016-2019 sub sektor makanan dan minuman, rokok, farmasi, kosmetik dan barang keperulan rumah tangga, dan peralatan rumah tangga pada uji T menciptakan bahwa Revenue terhadap Net Income berpengaruh secara parsial dan signifikan terhadap Net Income, Working Capital berpengaruh negatif dan tidak tidak signifikan terhadap Net Income. Long Term Liabilities secara parsial tidak berpengaruh dan tidak signifikan terhadap Net Income, dan ROA berpengaruh positif dan signifikan terhadap Net Income. Pada uji F Variabel Revenue, Working Capital, Long Term Liabilities dan ROA berpengaruh secara simultan terhadap Net Income.
Sosialiasi Peningkatan Kualitas Koperasi dan UMKM di Lingkungan Koperasi Perkreditan CU. Duta Sumut Abadi Arie Pratania Putri; Benny Rojeston Marnaek Nainggolan; Siti Aisyah Nasution; Tetty Tiurma Uli Sipahutar; Melinda Siregar; Ira Andira
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 1 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.741 KB) | DOI: 10.55338/jpkmn.v3i1.303

Abstract

Koperasi merupakan salah satu dari UKM yang sering ditemui di lingkungan masyarakat. perkembangan koperasi di kota medan semakin berkembang hal ini dibuktikan dengan semakin bertambahnya koperasi di kota medan. lancarnya pertumbuhan koperasi selain dikarenakan kepercayaan masyarakat yang sudah semakin tinggi terhadap koperasi. pertumbuhan Kelembagaan koperasi dapat memberikan penguatan perekonomian dalam rangka penanggulangan kemiskinan dan pengangguran di Kota Medan. Laporan keuangan juga dapat menjadi tolak ukur bagi pemilik dalam memperhitungkan keuntungan yang diperoleh, mengetahui berapa tambahan modal yang dicapai, dan juga dapat memberikan pelatihan dalam melaksanakan pembukuan keuangan selain itu diperlukan pembahasan mengenai Izin usaha sebagai suatu bentuk dokumen resmi dari instansi berwenang,Yang menyatakan sah/dibolehkannya seseorang atau badan untuk Melakukan suatu usaha atau kegiatan tertentu.dalam legalitas usaha di Indonesia. Sosialiasi Tekhnik Penyusunan Laporan Keuangan dan peningkatan kualitas anggota koperasi melalui pengurusan legalitas usaha UMKM di Lingkungan Koperasi Perkreditan CU. Duta Sumut Abadi akan membantu sistem laporan keuangan yang sekarang lebih kondusif dibandingkan dengan sistem yang terdahulu
Determinan Minat Masyarakat Melakukan Investasi Online di Masa Pandemi Covid-19 (Studi Empiris Dari Cina dan Indonesia) Siti Aisyah Nasution; Belthasar Trito Siahaan; Andreas Randy Wangarry; Fanesa Isalia Minanda Syaefudin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 2 No. 3 (2022): Article Research Volume 2 Issue 3, November 2022
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i3.1820

Abstract

Pandemi COVID-19 telah memukul berbagai sektor, termasuk pasar saham dimana banyak orang ragu untuk berinvestasi saham. Banyak industri terkena dampak Covid-19 dimana sejak Maret 2020 Indeks Harga Saham Gabungan (IHSG) Bursa Efek Indonesia mengalami penurunan karena banyak investor menjual saham yang dimilikinya, tetapi sejak minggu ketiga Mei 2020 hingga awal Juni 2020 telah menunjukkan kenaikan yang mengindikasikan perdagangan saham mulai menunjukkan perbaikan. Penelitian ini bertujuan untuk menganalisis saham-saham sektor apa saja yang masih mampu bertahan di masa pandemi COVID-19, dengan menggunakan data volume perdagangan saham, Indeks Harga Saham Gabungan (IHSG), nilai kapitalisasi pasar mingguan dan bulanan dengan sampel 20 saham - saham tertinggi berdasarkan volume penjualan dan nilai transaksi di bursa saham Indonesia periode bulan Maret 2020 sampai dengan Juni 2020 yang diperoleh dari laporan mingguan Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa di masa pandemi COVID-19, para investor tetap dapat memperoleh keuntungan dalam berinvestasi saham apabila setiap keputusan yang dilakukan investor tersebut di dukung oleh perhitungan yang matang. Investor harus cermat dalam memilih sektor apa saja yang akan dituju. Investor perlu melakukan analisis fundamental agar tidak salah dalam menempatkan dana, dan melakukan diversifikasi saham untuk mengurangi risiko kerugian yang terlalu besar dalam berinvestasi. Jikas situasi kembali normal maka semua sektor akan bangkit kembali dengan penyesuaian – penyesuaian mengikuti protokol new normal. Saham-saham sektor industri konsumer, sektor telekomunikasi seperti data, tower dan sektor kesehatan seperti farmasi dan rumah sakit merupakan saham-saham yang dapat menjadi pilihan investor di masa pandemi COVID-19.
Pengaruh Debt To Equity Ratio, Return On Equity, Current Ratio, Total Aset Turnover Pada Perusahaan Subsector Food And Beverages Yang Terdaftar Di BEI Siti Aisyah Nasution; Jelvi Jelvi; Wulandari Wijaya; Lydia Lotan Sephira; Leonita Manurung
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (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.v6i1.4641

Abstract

This study aims to analyze the effect of debt to equity ratio, return on equity, current ratio, and total asset turnover on stock prices in the Food and Beverages Subsector Listed on the IDX for the 2017-2020 period. This study uses a quantitative descriptive method. The population of this study is a total of 27 companies and obtained a sample of 19 companies with purposive sampling technique. The analysis technique used was multiple linear regression analysis. The results show that partially, total asset turnover has an influence on stock prices while other variables have no effect on stock prices. The value of the coefficient of determination shows 0.594, which means that 59.4% of the stock price can be explained by independent variables and the remaining 40.6% is explained by other factors but not examined in this study. The conclusion of this study is that only total asset turnover has an effect on stock prices in the food and beverages subsector on the IDX for the 2017-2020 period. Keywords : Debt to Equity Ratio, Return on Equity, Current Ratio, Total Aset Turn Over, Stock Prices
Pelatihan Penggunaan Online Shop Dalam Implementasi Peningkatan Skill Berwirausaha Mahasiswa FKIP-UISU: Pelatihan Penggunaan Online Shop Dalam Implementasi Peningkatan Skill Berwirausaha Mahasiswa FKIP-UISU Melinda Siregar; Siti Aisyah Nasution Siti
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.927 KB)

Abstract

Technological developments are now increasingly advanced, even all activities have been done online so there is no need Again, sales and purchases transactions are carried out face-to-face especially during the covid 19 pandemic. Even though it has subsided the covid 19 outbreak is still face-to-face meetings are still on reduce. to take advantage of this situation many people who open an online shop, online shop for now is quite a lot people are interested in because they don't need to go into the field enough with smartphones and internet networks they can search what they need. The use of smartphones is very help housewives in marketing their products online.In doing business, one of the important factors What must be considered is technological progress and creativity entrepreneurs in marketing them in online shops. Media Electronic marketing has been widely applied by the public to support buying and selling activities and product sales, wrong One is through digital marketing. Online Shop Usage Training In the Implementation of Increasing Student Entrepreneurial Skills FKIP-UISU will assist participants/students in marketing products using social media and e-commerce.
EFFECT OF GROSS PROFIT, OPERATING PROFIT, NET PROFIT AND RECEIVABLES IN PREDICTING FUTURE OPERATING CASH FLOWS Siti Aisyah Nasution; Robintan Tamba; Mira Mawarani Br. Sihombing; Nurwani Nurwani
Jurnal Ipteks Terapan Vol. 17 No. 2 (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.v17i2.306

Abstract

This study aims to analyze the effect of gross profit, operating profit, net profit and accounts receivable in predicting future operating cash flows partially and simultaneously. This research was carried out in the Food and Beverage sub-sector which is listed on the Indonesia Stock Exchange in 2017-2021. The sample was determined based on the purposive sampling method, with a total sample of 13 companies in the food and beverage sub-sector, so that the total observations of this study were 65 observations. The data used in this research is secondary data. The data collection method uses documentation through the official IDXu website www.idx.co.id. The results of the study of gross profit and operating profit partially show that gross profit and operating profit have a positive and significant effect on predicting operating cash flow in the future. Meanwhile, Net Profit and Receivables partially show that Net Profit and Receivables have a negative but significant effect in predicting future Operating Cash Flows. The results of the research are Gross Profit, Operating Profit, Net Profit and Receivables simultaneously have a significant and positive effect in predicting future Operating Cash Flows.
Effect of Working Capital Turnover, Cash Turnover, Debt To Equity Ratio (DER) and Total Asset Turnover on Profitability Anisa Vramita Gultom; Megaria Siringoringo; Geby Mutiara Hutagalung; Rahel Mey Lany Malau; Siti Aisyah Nasution; Anggono Anggono
Jurnal Ipteks Terapan Vol. 17 No. 2 (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.v17i2.2336

Abstract

Study This done For test Good in a manner simultaneous or partial . Effect of Working Capital Turnover, Cash Turnover, Debt to Equity Ratio, Total Asset Turnover Against Profitability (ROA) on banking sector companies listed on the Indonesia Stock Exchange on period 2019- 2021. Any data required official data from report finance originating year _ from IDX. Method in sampling using _ purposive sampling method. Tests used _ consists from test assumption classic that part That test normality , test multicollinearity , test autocorrelation , test heteroscedasticity , test multiple linear regression part That test coefficient determination (R2), test hypothesis in a manner partial ( T test ), test hypothesis in a manner simultaneously ( test F). The adjusted R Square value has influence of 12.5% against profitability (ROA) and the remaining 87.5% is influenced by other variables . Results from his research are : the working capital turnover variable has an effect negative on ROA, the Cash Turnover variable has an effect positive on ROA, the Debt To Equity variable has an effect No influential positive , variable Total Assets Turnover is not influential positive . WCT, CT, DER, TATO, effect in a manner simultaneous against ROA .
Co-Authors Abigail Manurung Andreas Randy Wangarry Anggono Anggono Anisa Vramita Gultom Anita Karlina Sitompul Arie Pratania Putri Armey Sarumaha Aryanto Rivai Parningotan Siregar Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Elly Romy Erika Stevani Br Sembiring Fanesa Isalia Minanda Syaefudin Geby Mutiara Hutagalung Hendra Nazmi Indra Asima Tinambunan Ira Andira Jelvi Jelvi Jenny Zain Keumala Hayati Leonita Manurung Lydia Lotan Sephira Megaria Siringoringo Melinda Siregar Melinda Siregar Mira Mawarani Br. Sihombing Munawarah Nurwani Nurwani Peronita Lestari Putri Marina Valentin Rahel Mey Lany Malau Robintan Tamba Shevila Adithio Siregar, Melinda Tetty Tiurma Uli Sipahutar Tetty Tiurma Uli Sipahutar Trito, Belthasar Siahaan Vincent Colin Ongah Wenny Anggeresia Ginting Wenny anggresia Ginting Whitny Tanisha Wulandari Wijaya Yunita Angelique