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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Education, Humaniora and Social Sciences (JEHSS) Optimal: Jurnal Ekonomi dan Manajemen
Saribulan Tambunan
Universitas Medan Area
Economics, Econometrics & Finance Health Professions Public Health Social Sciences

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Efisiensi Biaya Produksi terhadap Pembelian Timbangan Digital pada Proses Produksi Obat Bius Daun Ruku-ruku Alfriado Leonard Noprian Dolok Saribu; Warsani Purnama Sari; Saribulan Tambunan; Isnaniah LKS; Linda Lores
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 5, No 3 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (948.362 KB) | DOI: 10.34007/jehss.v5i3.1507

Abstract

This article aims to assess and allocate the efficiency value obtained through the exchange of production fixed assets with substitute fixed assets. The problem is focused on Efficiency which is a measuring tool used by companies to assess how much resources are sacrificed to obtain certain results. UD PEKAN is one of the businesses engaged in the trading company which has an inefficient level of production because there are idle production assets. Therefore, it is necessary to manage production assets effectively so as to produce the maximum level of output. This type of research uses descriptive qualitative methods with qualitative and quantitative data types sourced from secondary data with documentation data collection techniques and data analysis techniques used are qualitative descriptive methods. The results showed that by replacing production assets with substitute assets, it was able to produce a level of efficiency for business actors which had an impact on production output. Where when using fixed assets the production output is 330 units/month and after using substitute assets the production output is 500 units/month. In line with the increase in production output, it also increases the total operating income of UD Pekan.
Perspectives of Accounting Theory Rahima Br. Purba; Nurlinda .; Saribulan Tambunan
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1167

Abstract

The importance of strange accounting theory positions is  used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting theories. Accounting theory relies heavily on the agreement on the notion of accounting as a discipline of knowledge. Accounting will be viewed as a science and as a technology. On the basis of the goals to be achieved, accounting theory can be divided into positive and normative theory. By the target of semiotics in communication theory, accounting theory is divided into false, semantic, and pragmatic methods. Accounting theory also derives explanation or justification through deductive and inductive reasoning. Various aspects of accounting theory must be verified or validly tested by logical argument, empirical evidence, predictive power, and agreed value standards.
Pengaruh Laba Akuntansi dan Arus Kas terhadap Harga Saham pada Perusahaan Sektor Otomotif yang Terdaftar di BEI pada Tahun 2020-2023 Dwi Fadilah; Devi Ayu Putri Sirait; Saribulan Tambunan
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 4 (2025): Desember OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i4.7709

Abstract

This study aims to determine the effect of accounting profit and cash flow on stock prices in automotive sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Accounting profit is one of the main indicators in assessing a company's financial performance, because it reflects the profits generated from the company's operational activities. On the other hand, cash flow shows the extent to which a company is able to generate cash from its operational activities, which is an important indicator of the company's liquidity and financial health. These two variables are believed to contribute to the formation of stock value in the capital market. This study uses a quantitative method with secondary data obtained through annual financial reports, income statements, cash flow statements, and statements of changes in equity from automotive sector companies. The data was obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the websites of each company. The sampling technique used a purposive sampling method, namely selecting samples based on certain criteria, such as companies that regularly publish complete financial reports during the period 2020–2023. The data analysis technique uses SPSS software with a multiple linear regression approach to test the effect of independent variables on the dependent variable. The research results show that accounting profit has a positive and significant effect on stock prices, and cash flow also has a significant positive effect on stock prices. Simultaneously, accounting profit and cash flow have been shown to contribute significantly to stock price movements. These results indicate that investors still place significant importance on profit and cash flow information when assessing a company's performance and prospects. Therefore, companies need to maintain the quality of their financial reporting to maintain market confidence.  
Co-Authors , Rahima Br Purba Alfriado Leonard Noprian Dolok Saribu Devi Ayu Putri Sirait Dwi Fadilah Isnaniah LKS Linda Lores Nurlinda Warsani Purnama Sari