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All Journal Jurnal Akuntansi Bisnis JURNAL LENTERA BISNIS Visi Sosial Humaniora Jurnal Ekonomi, Teknologi dan Bisnis Journal of Economic and Business (JEB)
JADONGAN SIJABAT
Fakultas Ekonomi Dan Bisnis Universitas HKBP Nommensen Medan
Arts Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Analisis Keinginan untuk Pindah: Studi Empiris Pada KAP Besar di Jakarta Yang Berafiliasi Dengan KAP Asing (The Big Four) JADONGAN SIJABAT
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v9i18.29

Abstract

The purpose of this research is to examine the relationship of job satisfaction and organizational commitment to turnover intentions. Next, the purpose of this paper is to examine whether job satisfaction related to turnover intentions through organizational commitment. This research conducted with survey on auditors working on the big audit firms in Jakarta that affiliated to foreign audit firms (The Big Four). Unit analysis are auditors who have non-partner position i.e: junior, senior and manager that cOllcentrated in audit sen'ices. The structural equation modeling 'with AMOS program is used to analized the data. The results of this research suggest that organizational commitment has sign~fical1t negative relationship to turnover intentions. Job satisfaction has sign~ficant negative relationship to turnover intentions. Next, job satisfaction has sign~ficant positive relationship to organizational commitment. This result suggest that job satisfaction related to turnover intentions both of direct or through organizational commitment.
PENGARUH ATRIBUT-ATRIBUT KUALITAS AUDIT TERHADAP KEPUASAN KLIEN (Studi Empiris Pada Perusahaan Perbankan di Kota Medan) Jadongan Sijabat
Visi Sosial Humaniora Vol. 1 No. 2 (2020): Visi Sosial Humaniora: Edisi Desember 2020
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v1i2.104

Abstract

This research is a study about attributes of audit quality. The purpose of this research is to re-examine the effect of attributes of audit quality to client satisfaction as Bhen et al (1997). This research conducted with survey on perception of financial managers or controller, that distributed by mail survey to 100 financial manager of banking in Medan City. Unit analysis are the financial managers or controller of banking. There are fifty five questionaires (55%) received and analyzed by Ordinari Least Square supported by SPSS 10.00 program. The results showed that some of attributes of audit quality effected client satisfaction. The results showed that there were some different result between this study and Bhen et al. (1997).
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2019) Jadongan Sijabat; Monica Indriyani Sijabat
Visi Sosial Humaniora Vol. 2 No. 1 (2021): Visi Sosial Humaniora: Edisi Juni 2021
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v2i1.325

Abstract

Profitability is the company's ability to earn a profit. One of the factors that can affect the profitability of a company is financial ratio. The purpose of this study was to determine how the influence of Cash Turnover, Accounts Receivable Turnover, and Inventory Turnover on Profitability which will be measured through Return On Assest (ROA) in consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The population in this study is the consumer goods industry sector, which number as many as 53 companies. The sample of this research is 30 companies taken based on purposive sampling technique. This study uses secondary data in the form of corporate financial reports obtained through www.idx.co.id. The data analysis method used is multiple linear regression analysis with a significant level of 5% using SPSS software.                The results of this study indicate that partially cash turnover has no significant negative effect on Return on Assets (ROA), accounts receivable turnover has a positive and significant effect on Return on Assets (ROA), inventory turnover has no significant positive effect on Return on Assets (ROA). The results simultaneously explain that cash turnover, accounts receivable turnover, and inventory turnover have a significant effect on ROA in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The Adjusted R Square value is 0.560. This means that 56% of profitability is affected by cash turnover, accounts receivable turnover, and inventory turnover. While the remaining 44% is influenced by other factors not examined in this study.
Alman Z-Score Analysis For Predicting Bankruptcy In Pharmaceutical Companies Listed On The Indonesia Stock Exchange Jadongan Sijabat; Sertika Elvi Nanda
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 2 No. 2 (2023): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1130.893 KB) | DOI: 10.57185/jetbis.v2i2.34

Abstract

This study aims to determine and analyze the risk of bankruptcy of pharmaceutical companies on the Indonesia Stock Exchange based on the Altman Z-Score method. This research uses a type of quantitative descriptive research using secondary data sources. The data collection technique used is a documentation technique in the form of financial reports comprising ten companies for the 2017-2021 period. The method used to analyze bankruptcy risk is the revised Altman method. Where the ratio used is in the form of company financial ratios based on Altman Z Score, namely working capital to total assets (T1), retained earnings to total assets (T2), earnings before interest and taxes to total assets (T3), market value of equity to book value of liability (T4), and sales to total assets (T5). The Altman method in this study can be calculated using the following formula: Z = 0,717 T1 + 0,847 T2 + 3,107 T3 + 0,420 T4 + 0,998 T5. The results of this study indicate that three companies are at risk of bankruptcy or are in a distress zone, namely PT Indofarma (Persero) Tbk (INAF), PT Kimia Farma Tbk (KAEF), and PT Pharos Tbk (PEHA). Besides that, there are three companies in the grey area zone, and four companies in a safe condition. For the company to avoid bankruptcy risk, the company can improve the company's financial performance by optimizing the company's assets, increasing sales volume, and reducing production costs.
PERSEPSI MASYARAKAT TERHADAP KINERJA KEUANGAN PEMERINTAH DESA DI DESA NAGORI PURBA DOLOK KECAMATAN PURBA KABUPATEN SIMALUNGUN Jadongan Sijabat; Halomoan Sihombing; Bonifasius Tambunan; Roulina Arinaro Sijabat
Journal of Economic and Business Vol 4 No 1 (2022): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v4i1.738

Abstract

PERSPESI MASYARAKAT TERHADAP KINERJA KEUANGAN PEMERINTAH DESA DI DESA NAGORI PURBA DOLOK KECAMATAN PURBA KABUPATEN SIMALUNGUN” Penelitian ini bertujuan untuk mengetahui bagaimana Persepsi masyarakat terhadap Kinerja Keuangan Pemerintah Desa. Persepsi Masyarakat Terhadap Kinerja Keuangan Pemerintah Desa dapat dilihat dari aspek Produktivitas,Kualitas Layanan,Responsivitas,Akuntabilitas,Responsibilitas. Yang menjadi objek dalam penelitian ini adalah Masyarakat Nagori Purba Dolok. Jenis data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data yang digunakan adalah studi lapangan atau riset yaitu wawancara dan dokumentasi. Penelitian menggunakan pendekatan Kualitatif. Hasil Penelitian Menunjukkan bahwa Persepsi masyarakat terhadap Kinerja Keuangan Pemerintah Desa jika dilihat dari aspek Produktivitas belum berjalan secara efektif dan efisien. Kualitas Layanan masih sangat rendah dan Akuntabilitas belum baik karena dalam pelaporan keuangan belum dilakukan secara efektif dan efisien.
PENGARUH KECUKUPAN MODAL, RISIKO KREDIT, LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Ika Fitriani Panjaitan; Hamonangan Siallagan; Jadongan Sijabat
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1447

Abstract

This study aims to examine the effect of capital adequacy, credit risk, liquidity on profitability. In this study, capital adequacy is measured by the Capital Adequacy Ratio (CAR), Credit risk is measured by Non Performing Loan (NPL), liquidity is measured by the Loan To Deposit Ratio (LDR). This type of research is Quantitative research. The population of banking sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling process uses the purposive sampling method, the data analysis technique is carried out using multiple linear regression with the help of the SPSS version 26 program. The results of the study indicate that capital adequacy has a significant effect on profitability and liquidity has a significant effect on profitability while credit risk does not have a significant effect on profitability.
Co-Authors Bonifasius H. Tambunan Halomoan Sihombing Hamonangan Siallagan Ika Fitriani Panjaitan Monica Indriyani Sijabat Roulina Arinaro Sijabat Sertika Elvi Nanda