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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SULTANIST: Jurnal Manajemen dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Coopetition : Jurnal Ilmiah Manajemen Jurnal Scientia Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Journal of Media, Sciences and Education
Lorina Siregar Sudjiman
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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WORKING CAPITAL ANALYSIS AND ITS EFFECT ON ECONOMIC RENTABILITY IN FOOD AND BEVERAGE SUBSECTOR COMPANIES Paul Eduard Sudjiman; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.033 KB) | DOI: 10.58303/jeko.v12i1.2072

Abstract

This study aims to determine the use of working capital in the form of current assets and current debt and its effect on profitability in the form of operating income before tax and total assets in companies listed on the Indonesia Stock Exchange. This research is a quantitative associative study and the period of this study was carried out for nine (9) years, namely 2009-2017. The population in this study were food and beverage subsector companies listed on the Indonesia Stock Exchange in the period 2009-2017 outside of companies from banking groups and other financial institutions. The sampling technique used was purposive sampling method and obtained a sample of 10 companies with a sample (n) = 90. The data used is secondary data from financial reports on the official site of the Indonesia Stock Exchange. The data analysis technique used was simple linear regression with significance of 0.05. Based on the results of data analysis using statistical tests conducted by the author, the correlation coefficient of Working Capital towards Economic Rentability has a very weak relationship seen from the value r = -0.163 and Significant value 0.124> 0.05 then Ho is accepted and Ha is rejected that Working Capital does not exist significant influence on economic rentability. Based on statistical analysis, it is known that the coefficient of determination shows R square = 0.027, which means that the figure shows the contribution of working capital factors to economic rentability of 2.7% while 97.3% is explained by other variables outside the research model.
THE EFFECT OF RETURN OF RECEIVABLES ON PROFITABILITY IN FINANCING INSTITUTION SECTOR COMPANY REGISTERD ON THE IDX 2013-2017 Lorina Siregar Sudjiman; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.887 KB) | DOI: 10.58303/jeko.v12i1.2073

Abstract

This study aims to investigate the effect of return on receivables on profitability in the Financing Institution Sector Services Company listed in Indonesia Stock Exchange (IDX) in 2013-2017. The population used in this study is the Financing Institution Sector Services Company Registered on the Stock Exchange in 2013-2017. The research sample was taken by purposive sampling, so that there are 7 (seven) companies that meet the sampling criteria in the Financing Institution Sector Services Company Registered on the IDX. Data Collection Techniques Data used in this study are secondary data, namely in the form of financial report data sourced from the Indonesia Stock Exchange in 2013-2017. The data source of this research was obtained from the internet through the official website of the Indonesia Stock Exchange (IDX), namely Indonesia Stock Exchange (IDX) www.idx.co.id, in the form of the company's financial statement data from 2013-2017. Data Analysis Techniques in this study, the author uses Data Regression analysis. Based on the results of statistical analysis by the author, the Receivable Turnover correlation coefficient to Profitability has a significant effect between receivable turnover to profitability seen from the value r = 0.449, Significant value 0.01 <0.05. The coefficient of determination which shows R square = 0.068, which means that the number shows the contribution of accounts receivable turnover factors to profitability of 20.1% while 79.9% is influenced by other factors not examined in this study.
ANALYSIS OF METHODS USED TO PREDICT FINANCIAL DISTRESS POTENTIAL Lorina Siregar Sudjiman; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 13 No 1 (2020): EKONOMIS : April 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (953.837 KB) | DOI: 10.58303/jeko.v13i1.2311

Abstract

Penelitian ini bertujuan untuk menganalis kondisi perusahaan menggunakan metode Altman Z-score dan Zwijewski dalam memprediksi potensi kebangkrutan pada 10 perusahaan subsektor Hotel, Restoran dan Pariwisata yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel menggunakan Teknik purposive sampling dengan 10 sampel perusahaan subsektor Hotel, Restoran dan Pariwisata. Jenis penelitian deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa: (1) Hasil penggunaan metode Altman, pada tahun 20114– 2018 pada kesepuluh perusahaan subsektor Hotel, Restoran dan Pariwisata berada dalam kategori sehat, dan tidak sehat, nilai Z-Score berfluktuasi ≥ 2,99 dan Z-score ≤ 1,81 dimana Perusahaan akan bangkrut, seperti yang terjadi pada perusahan PANR dan PGLI, namun pada akhir penjumlahan rata-rata tahun, perusahaan dinyatakan sehat. (2) Hasil penelitian menggunakan metode X-score Zmijewski bahwa seluruh perusahaan Subsektor Hotel, Restoran dan Pariwisata ini sangat memungkinkan ketidak sehat perusahaan terlihat dari dalam kinerja keuangannya. Hasil dari penelitian ini diharapkan perusahaan subsektor Hotel, Restoran dan Pariwisata dapat menjaga likuiditasnya dalam memenuhi semua kewajibannya sehingga menarik minat para investor dan kreditor. Perusahaan diharapkan dapat mengelola aktiva untuk meningkatkan penjualan dan menghasilkan laba.
EFFECT OF ROA TOWARDS PRICE EARNING RATIO: A STUDY ON COSMETIC AN HOUSEHOLD NEEDS SUBSECTOR COMPANIES Paul Eduard Sudjiman; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 13 No 1 (2020): EKONOMIS : April 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (810.402 KB) | DOI: 10.58303/jeko.v13i1.2313

Abstract

Penelitian ini memiliki tujuan mengetahui pengaruh profitabilitas terhadap nilai perusahaan pada perusahaan Sub sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia. Jumlah sampel yang digunakan sebanyak 4 perusahaan. Lokasi dalam pene1itian ini adalah BEI. Jenis data dalam penelitian ini merupakan data kuantitatif. Data diperoleh melalui sumber sekunder, yaitu publikasi laporan keuangan emiten di BEI tahun 2007 sampai 2018 melalui website resmi www.idx.co.id. Teknik analisis yang dipakai adalah analisis statistik deskriptif, koefisien korelasi, koefisien determinasi, analisis regresi dan uji signifikansi t. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan. Yang artinya bahwa Ho diterima dan Ha ditolak. Berdasarkan hasil pengujian diperoleh hasil statistik deskriptif ROA adalah 0,135196 atau 13,51%, statistik deskriptif PER adalah 16,394318, koefisien korelasi r =0,436, koefisien determinasi Kd =3,61%, analisis regresi 51,715 dan uji-t 0,002 < 0,05
INVESTIGATING THE EFFECT OF LIQUIDITY, LEVERAGE AND SALES GROWTH ON FINANCIAL DISTRESS Andhika Sudjiman; Lorina Sudjiman
Jurnal Ekonomis Vol 13 No 2 (2020): EKONOMIS : Juni 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.594 KB) | DOI: 10.58303/jeko.v13i2.2340

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh likuiditas, leverage dan growth terhadap Financial Distress pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2014 sampai dengan 2018. Jumlah sampel sebanyak 125 amatan ditentukan dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan teknik dokumentasi melalui situs Bursa Efek Indonesia (BEI). Metode analisis data yang digunakan adalah statistik deskriptif dan uji asumsi klasik. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda dengan uji t, uji F, dan koefisien determinasi. Pengelolaan data dilakukan dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa secara simultan likuiditas, leverage dan sales growth berpengaruh signifikan terhadap financial distress. Sedangkan secara parsial likuiditas, leverage berpengaruh signifikan terhadap financial distress. Dan sales growth tidak berpengaruh signifikan terhadap financial distress.
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA PERUSAHAAN (Studi Empiris Perusahaan Sub Sektor Pakan Ternak yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Parulian Simanjuntak; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 13 No 2 (2020): EKONOMIS : Juni 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.281 KB) | DOI: 10.58303/jeko.v13i2.2344

Abstract

The aim of this research was to determine the influence of the implementation of good coporate governance on company’s performance. This research used board of directors, proportion of independent board of commisioners, and audit comittee as the indicators. The population were all animal feed sub sector companies listed on Indonesia Stock Exchange (BEI), the sampling method used was purposive sampling. Based on the result of the selection, there are 4 samples of selected companiess which means 20 samples of financial report. This research used secondary data in the form of financial statement (annual report) of company listed on the Indonesia Stock Exchange (BEI). The method used in this research was quantitative descriptive method by using some calculation analysis, such as classic assumption test, correlation coefficient analysis, significance test, coefficient of determination analysis, and linear regression analysis with the help of software SPSS. The result showed that the correlation (r) of each indicator were 0.310, 0.045, and 0.218, which means there was a low correlation between board of directors, proportion of independent board of commisioners, and audit comittee toward return on asset (ROA) where simultaneously GCG has no significant effect on company’s performance.
PENGARUH PELATIHAN DAN MOTIVASI TERHADAP PERODUKTIVITAS KERJA KARYAWAN Sylvia Kristinauli Siregar Siagian; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 1a (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.866 KB) | DOI: 10.58303/jeko.v14i1a.2501

Abstract

This study aims to determine the effect of training and motivation on the work productivity of the employees of the PT Prima Medica Nusantara Hospital in Tebing Tinggi, either partially or simultaneously. This study uses primary data and a sample of 42 respondents. The results of the study prove that training has no effect partially, this is evidenced by 0.840 <2.023 with a significance value of 0.406> 0.05. Meanwhile, motivation has a partial effect on work productivity with evidence of 5.424> 2.023 with a significance value of 0.00 <0.05. And simultaneously training and motivation have a significant effect on work productivity with proof that is 20.20> 3.24 with a significance value of 0.00 <0.05.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR KERAMIK PORSELEN DAN KACA YANG TERDAFTAR DI BEI TAHUN 2015-2019 Yehezkiel Rivaldo Tarigan; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 1a (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.448 KB) | DOI: 10.58303/jeko.v14i1a.2504

Abstract

This study aims to test the effect of Liquidity (Current Ratio) and Solvency (Debt to Equity Ratio) on Profit on Assets (Return on Assets) on companies manufacturing sub-sectors of porcelain and glass ceramics listed on the Indonesia Stock Exchange. The research method used quantitative method in the form of financial statements obtained from the Indonesia Stock Exchange on porcelain and glass ceramics companies. The population in this sub-sector amounted to 8 companies selected so that it uses 7 companies with a 5-year period so as to obtain 35 research samples. The results in this study show that Liquidity has a significant influence on profitability, while solvency has no influence on profitability in manufacturing companies of porcelain and glass ceramics sub-sector listed on the Indonesia Stock Exchange for the period 2015-2019.
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR SEMEN YANG TERDAFTAR DI BEI 2015 - 2019 Puji Deli Shella; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.567 KB) | DOI: 10.58303/jeko.v14i1b.2509

Abstract

This study aims to test whether liquidity and leverage have an effect on. The object in this study is a cement sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2015-2019 consisting of 6 companies sampled in this study. This study uses secondary data processed using SPSS 26 application. The results of the research obtained in this study stated that liquidity (CR) and leverage (DER) have a significant effect on profitability (ROA) in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019.
PENGARUH INTENSITAS MODAL DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN PENGHASIL BAHAN BAKU SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI 2017-2019 Sabatini Simbolon; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.976 KB) | DOI: 10.58303/jeko.v14i1c.2512

Abstract

This study aims to see how capital intensity, how leverage, how tax aggressiveness, and how capital intensity and leverage on tax aggressiveness. This research was conducted at companies producing raw materials for coal mining sub-sector which were listed on the Indonesia Stock Exchange (IDX) in 2017-2019 and using a purposive sampling sample of 20 companies for 3 years of research, the number of sampling was 60 observation data. The population in this study is the annual financial statements of all mining sub-sector producing companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. The analytical methods used in managing statistical data analysis are normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test and f test. Based on the simultaneous test results, capital intensity and leverage have a significant effect on tax avoidance in Coal Mining Sub-Sector Raw Material companies listed on the Indonesia Stock Exchange in 2017-2019.
Co-Authors Aditya Fredrik Simanungkalit Agustini, I Gusti Ayu Ari Andhika Sudjiman Andres Hiltown Naibaho Anggiat SMT Arbino Sinaga Astika Tamala Br Tinjak Bintang Harapan Cheerfully Doanny Grace Hutagalung Christina Bagenda Chriz Anggun Girsang Chyintia Malau Clara P. Georgina Hutabarat Clarina Freshya Waruwu Daka Sepry Sihombing Daniel Luther Somopawiro DEVINA TERTIANA SIREGAR DINA MADELINA PRATIWI PUSPITASARI Elda Legia Pasaribu Elisa Siahaan Elma Rebecca Tania Simanjuntak Esra Supriyani Ezra Hasundungan Doloksaribu Francis Hutabarat Geovani Sitepu Grace Purity Elisabeth Simbolon Gyzhella Chresty Angel Haida Situmorang Halawa, Krisman Handy Waldy Sembiring Depari Harman Malau Herman Agrianto Sitorus Hudson Junifer Malau Hutabarat, Clara P. Georgina Hutagalung, Cheerfully Doanny Grace Irene Alda Uli Siregar Irene Hari Anakia Situmorang Irma Suryani Ivan S Jesica Anggreani Siringoringo JESSICA ANGELINA SITOHANG Jhonson Trimartin Sitanggang Joel Davidson Sinaga Jonatan Romeldo Pardomuan Hasiholan Joshua Joshua Hasiholan Nainggolan Kevin Marshall Pandiangan Kevlin Malau, Mei Lenita Waty Lisa Marthinus Ismail Matthew Mei Kevlin Malau Michael Sebastian Silaban Nova Lorenzi Ouduil, Stanley Alberto Pandiangan, Austin Alleyn Parulian Simanjuntak Paul E. Sudjiman, Paul E. Pebrin Miller Limbong Philip Morris Sihombing Puji Deli Shella Putri Paulina N Parhusip Rahel Meliana Raynaldo Stefanus Herikusnanto Rias Abigel Ridelni Eunike Br Ginting Rifaldo Purba Riky Sai Maruli Rolyana Ferinia Rophinta Violyta Rut Meflinda Rut Meflinda BR Hutagalung Sabatini Simbolon Seroy, Rhiezky Samuel Shelly Julyen Sinurat Situmorang, Irene Hari Anakia Sudjiman, Paul Edward Susanti, Mila Sylvia Kristinauli Siregar Siagian Telaumbanua, Aluinahot Widiyanto, Meidy Yehezkiel Rivaldo Tarigan Yohana Monica S.