Garuda - Garba Rujukan Digital

PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI PEMODERASI Sianipar, Ruth Tridianty; Sembiring, Lenny Dermawan; Silitonga, Hery Pandapotan
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 1 (2020): Vol. 9 No. 1 2020
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.695 KB)

Investors ineed iinformation iabout ithe icompany's iperformance ito imake iinvestments. iThe icompany's ivalue iis ithe ichoice iof iinvestors iin igetting ithat iinformation. iThe ipurpose iof ithis istudy iis ito idetermine ithe ieffect iof iprofitability ion ifirm ivalue, iand iwhether icapital istructure ican imoderate iprofitability ion ifirm ivalue. iData ianalysis itechniques iwith ithe iclassical iassumption itest, imultiple ilinear iregression, ihypothesis itesting icoefficient iof idetermination, iand iModerated iRegression iAnalysis i(MRA). iThe iobjects iin ithis istudy iare icompanies iin ithe iOil iand iGas iMining iSub-Sector ithat iare iListed ion ithe iIndonesia iStock iExchange ifor ithe iperiod i2012 i- i2018. iThe iresults iof ithis istudy ifound ithat isimultaneous iROA iand iROE isignificantly iinfluence iTobin's iQ. iPartially iROA ihas ipositive iand inot isignificant ieffect ion iTobin's iQ, iand iROE ihas ipositive iand isignificant ieffect ion iTobin's iQ. iThe iMRA itest iresults iobtained iLtDER iresults ido inot imoderate ithe ieffect iof iROA iand iROE iAgainst iTobin's iQ. iThe icoefficient iof idetermination inamely iROA iand iROE ican ibe iexplained iby iTobin's iQ iby i66.3%. iCompanies imust ibe icareful iin iusing idebt ito iincrease itheir iactivities, ibecause ithe iuse iof iexcess idebt ihas ithe ipotential ifor ibankruptcy. Keywords: LtDER, ROA, ROE, Tobins Q

PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI PEMODERASI Ruth Tridianty Sianipar; Lenny Dermawan Sembiring; Hery Pandapotan Silitonga
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 1 (2020): Vol. 9 No. 1 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.695 KB)

Investors ineed iinformation iabout ithe icompany's iperformance ito imake iinvestments. iThe icompany's ivalue iis ithe ichoice iof iinvestors iin igetting ithat iinformation. iThe ipurpose iof ithis istudy iis ito idetermine ithe ieffect iof iprofitability ion ifirm ivalue, iand iwhether icapital istructure ican imoderate iprofitability ion ifirm ivalue. iData ianalysis itechniques iwith ithe iclassical iassumption itest, imultiple ilinear iregression, ihypothesis itesting icoefficient iof idetermination, iand iModerated iRegression iAnalysis i(MRA). iThe iobjects iin ithis istudy iare icompanies iin ithe iOil iand iGas iMining iSub-Sector ithat iare iListed ion ithe iIndonesia iStock iExchange ifor ithe iperiod i2012 i- i2018. iThe iresults iof ithis istudy ifound ithat isimultaneous iROA iand iROE isignificantly iinfluence iTobin's iQ. iPartially iROA ihas ipositive iand inot isignificant ieffect ion iTobin's iQ, iand iROE ihas ipositive iand isignificant ieffect ion iTobin's iQ. iThe iMRA itest iresults iobtained iLtDER iresults ido inot imoderate ithe ieffect iof iROA iand iROE iAgainst iTobin's iQ. iThe icoefficient iof idetermination inamely iROA iand iROE ican ibe iexplained iby iTobin's iQ iby i66.3%. iCompanies imust ibe icareful iin iusing idebt ito iincrease itheir iactivities, ibecause ithe iuse iof iexcess idebt ihas ithe ipotential ifor ibankruptcy. Keywords: LtDER, ROA, ROE, Tobins Q

DAMPAK PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTAULI PEMATANGSIANTAR Ruth Tridianty Sianipar; Robert Tua Siregar; Hery Pandapotan Silitonga; Karin Putri Azura Pulungan
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 6, No 1 (2020): JUNI 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v6i1.155

Penelitian ini bertujuan untuk untuk mengetahui Pengaruh Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial Pada Perusahaan Daerah Air Minum (PDAM) Tirtauli Pematangsiantar. Metode penelitian yang digunakan metode deskriptif kuantitatif, populasi pada penelitian ini adalah seluruh Karyawan Perusahaan Daerah Air Minum (PDAM) Tirtauli Pematangsiantar, lalu sampel yang digunakan pada penelitian ini menggunakan sampel nonprobability. Sampel pada penelitian ini adalah 56 (lima puluh enam) orang pada bagian manajerial. Teknik pengumpulan data menggunakan kuisioner, teknik analisis data yang digunakan uji asumsi klasik, uji regresi linear sederhana, uji hipotesis, koefesien korelasi, dan koefesien determinasi. Berdasarkan hasil penelitian ditarik kesimpulan bahwa Akuntansi pertanggungjawaban berpengaruh positif terhadap kinerja manajerial Pada Perusahaan Daerah Air Minum (PDAM) Tirtauli Pematangsiantar, semakin baik penerapan akuntansi pertanggungjawaban akan semakin meningkatkan kinerja manajerial.Kata kunci: Akuntansi Pertanggungjawaban, Kinerja Manajerial

PERBANDINGAN FINANCIAL DISTRESS PADA PT DUTA PERTIWI, Tbk DAN PT JAYA REAL PROPERTY, Tbk DENGAN MENGGUNAKAN METODE SPRINGATE Rina Melani Sinaga; Ady Inrawan; Astuti Astuti; Ruth Tridianty Sianipar
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.112

Tujuan penelitian ini adalah 1) Untuk mengetahui gambaran financial distress pada PT Duta Pertiwi, Tbk dan PT Jaya Real Property, Tbk. 2) Untuk mengetahui faktor yang menyebabkan perbedaan financial distress pada PT Duta Pertiwi, Tbk dan PT Jaya Real Property, Tbk. Penelitian ini merupakan penelitian deskriptif kualitatif. Financial Distress diukur dengan menggunakan Metode Springate. Hasil penelitian menunjukkan bahwa 1) PT Duta Pertiwi, Tbk diindikasi tidak bangkrut, sedangkan PT Jaya Real Property, Tbk diindikasi menghadapi ancaman kebangkrutan yang serius. 2) Faktor yang menyebabkan perbedaan financial distress PT Duta Pertiwi, Tbk dan PT Jaya Real Property, Tbk adalah nilai modal kerja bersih, peningkatan utang usaha pihak ketiga, penurunan kas dan setara kas, peningkatan beban usaha, serta efisiensi pengelolaan aset.Kata kunci: Financial Distress, Metode Springate.

Dampak disiplin kerja terhadap optimalisasi kinerja pegawai (Studi kasus pada Bagian Administrasi Pemerintah Umum Sekretariat Daerah Kota Pematangsiantar) Robert Tua Siregar; Hery Pandapotan Silitonga; Ruth Tridianty Sianipar
SOROT Vol 15, No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/sorot.15.2.65-74

Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja terhadap kinerja pegawai, dan apakah lingkungan kerja memoderasi pengaruh disiplin kerja terhadap kinerja pegawai. Variabel yang diteliti yaitu disiplin kerja, kinerja pegawai, dan lingkungan kerja. Metode penentuan sampel dengan cara sampel jenuh, maka semua populasi dijadikan sampel penelitian. Teknik analisis data menggunakan regresi sederhana, uji hipotesis, koefisien determinasi, dan moderated regression analysis. Hasil penelitian diperoleh disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, dan lingkungan kerja mampu memoderasi pengaruh disiplin kerja terhadap kinerja pegawai. Penelitian ini menunjukkan bahwa dengan meningkatkan disiplin kerja akan meningkatkan kinerja pegawai, dan lingkungan kerja yang baik akan meningkatkan disiplin kerja pegawai.This study aims to determine the effect of work discipline on employee performance, and whether the work environment moderates the effect of work discipline on employee performance. The variables studied were work discipline, employee performance, and work environment. The method of determining the sample by means of saturated samples, then all populations are used as research samples. Data analysis techniques using simple regression, hypothesis testing, coefficient of determination, and moderated regression analysis. The results showed that work discipline has a positive and significant effect on employee performance, and the work environment is able to moderate the effect of work discipline on employee performance. This research shows that by increasing work discipline will improve employee performance, and a good work environment will improve employee work discipline.

Analisis perbandingan evaluasi knerja portofolio saham sebelum dan di masa pandemi COVID-19 di IDX 30 Juan Anastasia Putri; Elly Susanti; Ruth Tridianty Sianipar
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1197

Economic conditions during the Covid-19 pandemic caused portfolio changes when the stock market experienced volatility in March 2020. This impact had an impact on the weak performance of the IDX30 so that many investors experienced panic selling at that time. This is due to the lack of investor knowledge about the formation of stock portfolios, one of which is by using CAPM. This study aims to analyze the formation of a stock portfolio measured using CAPM and analyze the presence / absence of differences in the evaluation of stock portfolio performance as measured using the Sharpe index, Treynor index and Jensen index. These results show the H0 hypothesis is accepted which means that there is no significant difference between testing with the Sharpe, Treynor, and Jensen methods both before and during the Covid 19 pandemic. The test results between treatments both before the Covid-19 pandemic showed that the third difference in the average ranking of the Treynor index, while during the covid-19 pandemic it was the Jensen Index which showed the greatest consistency with the uncertainty between the three measurements.

Analysis Of Idx 30 Stock Portfolio Performance During Covid 19 Pandemic Juan Anastasia Putri; Elly Susanti; Ruth Tridianty Sianipar
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.689

Investors need to do proper analysis before making a decision in investing. If the investor does not do the right analysis, the investor will experience significant losses. One of the analyzes used is CAPM, and for the next step the researcher evaluates the performance of the stock portfolio. This study aims to analyze the performance evaluation of stock portfolios during the covid 19 pandemic. The research objects were companies registered in IDX 30 during the period January 2020 to July 2022. The result of this study is the Treynor index is the most indicative of conformity without differences between the three measures, as Treynor. Its value is similar to Sharpe and the Jensen index has the smallest difference.

PENGADOPSIAN STANDAR LAPORAN KEUANGAN SEBAGAI PEMEDIASI HUBUNGAN ANTARA LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA PEMATANGSIANTAR hery silitonga; Ruth Tridianty Sianipar; Juan Anastasia Putri; Robert Tua Siregar
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1335

This study aims to determine the adoption of financial reporting standards in mediating the relationship between financial literacy and financial inclusion on the performance of MSMEs in Pematang Siantar City. Library and field research design with a quantitative approach. The research subjects taken in this study were MSME actors in Pematangsiantar City. The research was carried out in eight sub-districts in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses the Smartpls statistical software. The results obtained were positive and significant between financial literacy and the adoption of financial reporting standards, financial literacy and MSME performance, financial inclusion and MSME performance, adoption of financial reporting standards and MSME performance, and positive and insignificant results between financial inclusion and adoption of financial reporting standards. the results of moderation obtained by the variable adopting financial reporting standards are proven to be able to mediate the relationship between financial literacy and MSME performance

EFEKTIVITAS PENGUATAN PENGELOLAAN DANA DESA DALAM MENINGKATKAN PERTUMBUHAN EKONOMI BERKELANJUTAN DI KABUPATEN SIMALUNGUN Ruth Tridianty Sianipar; Juan Anastasia Putri; Ady Inrawan; hery silitonga; Lenny Dermawan Sembiring
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1336

The purpose of this study was to analyze the effectiveness of managing village funds in increasing sustainable economic growth in Simalungun Regency. This research method uses a research design with a qualitative approach. The subject of this research is a village in Simalungun Regency. The research was carried out in four sub-districts in Simalungun Regency in Panombeian Pane, Panei, Siantar, Tanah Jawa, and Sidamanik sub-districts in 80 villages. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is descriptive qualitative analysis and different test. The research results obtained by respondents stated that village funds channeled from the government were sufficient for village development, in community empowerment village funds were mostly used for village government programs to empower village communities, the village government compiled planning documents consisting of APBDes, RPJMDes, and RKPDes, each program planning must be supported by the village community in its implementation by informing every expenditure and income of funds, supervision conducting regular monitoring related to village physical development, and submission of reports on the use of village funds used for village development need to be submitted transparently

Strengthening Financial Literacy to Raise Aware of Will Financial Planning and Management in Youth Andy Wijaya; Julyanthry Julyanthry; Ruth Tridianty Sianipar; Onita Sari Sinaga; Sisca Sisca; Erbin Chandra
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 1 (2023): Juni 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i1.1767

The implementation of community service activities with the theme Strengthening Financial Literacy to Increase Awareness of Financial Planning and Management among Young People aims to make the younger generation and especially young people of the Samiddha Bhagya Temple Pematang Siantar City who as members of the community have better financial literacy knowledge. An understanding of financial literacy is expected to increase high awareness of the importance of making financial planning and implementing effective and efficient financial management. The method used in carrying out this activity is through face-to-face lectures and discussions. The sequence of this activity begins with an opening, and presentation of material, and continues with discussion. Participants were very appreciative of this activity because it provided an understanding of the importance of financial planning and financial management for future financial security.

Title

Found 17 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 17 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 17 Documents
Search