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All Journal Jurnal Wira Ekonomi Mikroskil Indonesian Community Journal Jurnal Pengabdian Pada Masyarakat METHABDI International Journal of Management, Economic and Accounting Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX
Anita Tarihoran
Universitas Mikroskil
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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Determinan Harga Saham Perbankan di Bursa Efek Indonesia Tahun 2017-2020 Anita Tarihoran
Jurnal Wira Ekonomi Mikroskil Vol 12, No 1 (2022): Volume 12 Nomor 1 Edisi April 2022
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v12i1.879

Abstract

Penelitian ini bertujuan untuk menganalisis determinan harga saham perbankan di Bursa Efek Indonesia periode 2017-2020. Populasi dalam penelitian berjumlah 49 perusahaan. Metode pengambilan sampel menggunakan purposive sampling dan jumlah sampel yang diperoleh adalah sebanyak 11 perusahaan. Metode pengujian data yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukkan secara simultan seluruh variabel yang merupakan determinan penelitian memiliki pengaruh dengan harga saham. Secara parsial, variabel Profitabilitas dan Price Earning Ratio (PER) berpengaruh terhadap harga saham. Solvabilitas dan Dividend Payout Ratio (DPR) tidak berpengaruh terhadap harga saham.
Pelatihan Penggunaan Accounting Software untuk Meningkatkan Kompetensi Siswa di SMA Sisingamangaraja Tanjung Balai Sulia; Evi Juita Wailan' An; Anita Tarihoran
I-Com: Indonesian Community Journal Vol 2 No 3 (2022): I-Com: Indonesian Community Journal (Desember 2022)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.456 KB) | DOI: 10.33379/icom.v2i3.1688

Abstract

Tujuan dari kegiatan ini yaitu untuk meningkatkan kompetensi siswa di SMA Sisingamangaraja Tanjung Balai. Melalui kegiatan pengabdian ini diharapkan dapat meningkatkan kemampuan siswa dalam penggunaan Accounting Software khususnya Accurate versi 5 dalam menghasilkan laporan keuangan serta dapat menjalin kemitraan antara Universitas Mikroskil dengan SMA Sisingamangaraja Tanjung Balai. Pelatihan dilaksanakan selama 4 dari tanggal 14 sampai dengan 17 Maret 2022 dengan jumlah peserta 66 orang, menggunakan Google Meet, yang dimulai dari perkenalan tim pengabdian, penyelesaian pre test, pembuatan database menggunakan basic setup kemudian praktik langsung penyelesaian studi kasus menggunakan software accurate yaitu khusus perusahaan dagang. Kegiatan diskusi dengan pemateri dilakukan oleh para peserta secara antusias. Semoga dengan dilaksanakannya kegiatan ini dapat  memperlancar proses pembelajaran di SMA Sisingamangaraja Tanjung Balai.
PENGARUH KUALITAS AUDIT, FIRM SIZE, TAX DAN MEKANISME BONUS TERHADAP TRANSFER PRICING Andreani Caroline Barus; Anita Tarihoran; Evi Juita Wailan’An
Jurnal Ilmu Manajemen METHONOMIX Vol 5 No 1 (2022): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol5No1.pp31-48

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kualitas audit, ukuran perusahaan, perpajakan dan mekanisme bonus terhadap transfer pricing pada perusahaan sektor besar yang terdaftar di Bursa Efek Indonesia periode 2017-2018. Metode penyajian sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi logistik. Hasil analisis menunjukkan bahwa kualitas audit, ukuran perusahaan, pajak dan mekanisme bonus tidak mempengaruhi transfer pricing perusahaan pada sektor-sektor utama yang terdafatr di Bursa Efek Indonesia periode 2017-2018.
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, PROFITABILITAS DAN AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN NON KEUANGAN Suriani Br. Ginting; Anita Tarihoran
Jurnal Ilmu Manajemen METHONOMIX Vol 6 No 2 (2023): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol6No2.pp135-143

Abstract

This research aims to determine and analyze the influence of Leverage, Liquidity, Company Size, Profitability and Tax Aggressiveness on Social Responsibility Disclosure in Non-Financial Companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population in this research is non-financial companies. The sampling method used was the purposive sampling method and a research sample of 130 was obtained. This research used Multiple Linear Regression analysis testing. The results of the analysis show that simultaneously Leverage, Liquidity, Company Size, Profitability and Tax Aggressiveness have a significant effect on Social Responsibility Disclosure. Partially, Liquidity has an effect on Social Responsibility Disclosure, but Leverage, Company Size, Profitability and Tax Aggressiveness have no effect on Social Responsibility Disclosure in non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020 period.
Harga Dan Kualitas Produk Terhadap Keputusan Pembelian dengan Promosi Sebagai Variabel Moderasi pada E-Commerce Zalora Yola Yolanda; Naca Perangin-Angin; Purnaya Sari Tarigan; Anita Tarihoran
Jurnal Ilmu Manajemen METHONOMIX Vol 7 No 1 (2024): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol7No1.pp29-39

Abstract

The purpose of this research is to determine and analyze the influence of price and product quality on purchasing decisions with promotional capabilities in moderating at Zalora e-commerce among Mikroskil University students. The sample used non-probability sampling with a purposive sampling approach. Data collection methods were carried out using interviews, questionnaires, documentation and literature study. The data analysis method uses multiple linear regression analysis and regression analysis on moderating variables using the moderated regression analysis (MRA) test method using IBM SPSS version 25 software. The research results simultaneously show that price and product quality variables have a significant effect on purchasing decisions. Partially, the price and product quality variables have a significant effect on purchasing decisions. The results of testing the moderating variable show that the promotion variable is unable to moderate the relationship between price and product quality variables with purchasing decisions.
Belajar Bisnis Seru dengan Praktik Langsung Game Jack’s Milyarder Anita Tarihoran; Evi Juita Wailan’An; Yola Yolanda; Sulia Sulia; Sonya Enda Natasha S. Pandia
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp1-5

Abstract

The purpose of this activity is to improve students' understanding and interest in the business world through contextual and interesting methods. In addition, this program also aims to provide alternative models of entrepreneurship learning that can be used by teachers in classroom learning activities on an ongoing basis. This community service activity will be carried out through a participatory and educational approach that is designed in stages to suit the level of understanding of high school students. The method of implementing the activity consists of initial socialization and coordination activities, basic business and entrepreneurship training, Jack's Billionaire game simulation, reflective discussion and learning evaluation, monitoring and mentoring after the activity. The overall activity continued to run well and smoothly. The students remained enthusiastic in participating in each session, from training to educational games. The community service team was also pleased because the main objective of this activity could be achieved, namely to improve students' understanding and interest in the business world and entrepreneurship through fun methods.Abstract also written in English containing key issues, objectives, methods and results of implications.
Jack’s Milyader: Manajemen Keuangan untuk Remaja Melalui Literasi Keuangan di Kalangan Siswa SMA Negeri 1 Berastagi Anita Tarihoran; Yola Yolanda; Purnaya Sari Tarigan; Suci Pertiwi
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 2 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol5No2.pp243-248

Abstract

The increasingly complex development of the global economy requires every individual to have knowledge and skills in managing personal finances. Instilling financial literacy from an early age is crucial, particularly during adolescence when mindsets and habits are forming. In Indonesia, the level of financial literacy is still relatively low, especially among teenagers. Based on a survey by the Financial Services Authority (OJK) in 2024, the level of financial literacy among the Indonesian people only reached 65.43%, far below that of developed countries, which reached 70–80%. SMA Negeri 1 Berastagi, as one of the upper secondary education institutions in Karo Regency, North Sumatra, has great potential to become a pioneer in developing financial literacy among teenagers. With more than 1,000 students coming from various socio-economic backgrounds, this school is an ideal place to instill and develop personal financial management skills. The service team conducted a needs survey directly with the principal of SMA Negeri 1 Berastagi, and the results of the discussion showed that students had not received financial literacy insights and there was no direction that educated them to have intelligence in financial management for their better future. The results of the service of SMA Negeri 1 Berastagi are that students understand financial management for adolescents through financial literacy.
Kinerja Keuangan Sebagai Mediasi Pengaruh Rasio Keuangan dan Suku Bunga Kredit Terhadap Penyaluran Kredit Pada Bank Umum Di Indonesia Anita Tarihoran; Syafira Ulya Firza
Jurnal Wira Ekonomi Mikroskil Vol. 16 No. 01 (2026): Volume 16 Nomor 01 Edisi April 2026
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v16i1.2006

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh rasio keuangan dan suku bunga kredit terhadap penyaluran kredit pada Bank Umum di Indonesia dengan Kinerja Keuangan sebagai variabel mediasi. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan teknik analisis Structural Equation Modeling (SEM) menggunakan aplikasi AMOS 24. Populasi penelitian mencakup 46 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, dengan sampel akhir sebanyak 36 perusahaan yang dipilih melalui teknik purposive sampling, sehingga menghasilkan 144 total pengamatan. Hasil penelitian menunjukkan bahwa Dana Pihak Ketiga (DPK) memiliki pengaruh positif dan signifikan baik terhadap kinerja keuangan maupun penyaluran kredit, yang mengindikasikan bahwa semakin besar simpanan masyarakat, semakin kuat posisi keuangan dan kapasitas bank untuk memberikan pinjaman. Di sisi lain, Non-Performing Loan (NPL) terbukti berpengaruh negatif terhadap kinerja keuangan namun tidak berdampak langsung pada penyaluran kredit, sementara suku bunga kredit ditemukan berpengaruh negatif signifikan terhadap penyaluran kredit tetapi tidak memengaruhi kinerja keuangan secara langsung. kinerja keuangan tidak mampu berperan sebagai variabel mediasi dalam hubungan antara DPK, NPL, dan suku bunga kredit terhadap penyaluran kredit Kata kunci: Dana_Pihak_Ketiga, Kinerja_Keuangan, NPL, Penyaluran_Kredit, Perbankan
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Pada Consumer Non-Cyclical Evi Juita Wailan An; Laura Vincensia Sitanggang; Jeanita Santisonia; Anita Tarihoran
Jurnal Wira Ekonomi Mikroskil Vol. 16 No. 01 (2026): Volume 16 Nomor 01 Edisi April 2026
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v16i1.2008

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi kinerja perusahaan pada consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling dengan populasi sebanyak 128 Perusahaan dan diperoleh sampel sebanyak 39 Perusahaan yang dipilih berdasarkan kriteria selama periode penelitian. Metode analisis data yang digunakan dalam penelitian ini adalah Partial Least Squares – Structural Equation Modeling (PLS-SEM). Hasil penelitian ini menujukkan bahwa struktur modal, ukuran perusahaan, likuiditas, kebijakan dividen dan total asset turnover (TATO) tidak berpengaruh terhadap kinerja perusahaan
Investigating Students’ Intention to use Digital Securities Platforms: a Perspective from the TAM and UTAUT Frameworks Anita Tarihoran; Ahmad Kodri Fauzi Hasibuan; Iskandar Muda
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.698

Abstract

This study aims to analyze the effects of performance expectancy, effort expectancy, social influence, and facilitating conditions on students’ intention to use digital securities platforms at Universitas Mikroskil. This research adopts an associative research design with a quantitative approach. Primary data were collected through a closed-ended questionnaire using a five-point Likert scale. The population of this study consists of all students of Universitas Mikroskil, and the sampling technique employed was purposive sampling. The minimum sample size was determined using the Slovin formula, resulting in 96 respondents who met the research criteria. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of LISREL software. The results indicate that social influence and facilitating conditions have a positive and significant effect on the intention to use digital securities platforms, while performance expectancy and effort expectancy do not have a significant effect on the intention to use digital securities platforms.
Co-Authors Ahmad Kodri Fauzi Hasibuan Andreani Caroline Barus Iskandar Muda Jeanita Santisonia Laura Vincensia Sitanggang Naca Perangin-angin Purnaya Sari Tarigan Robinhot Gultom Sonya Enda Natasha S Pandia Suci Pertiwi Sulia - Suriani Br. Ginting Syafira Ulya Firza Wailan An, Evi Juita Yola Yolanda