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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Edukasi Islami: Jurnal Pendidikan Islam Journal of Research in Business, Economics, and Education EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) Edumaspul: Jurnal Pendidikan
Kersna Minan
Universitas Harapan Medan
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Other

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Pengaruh Struktur Modal, Pertumbuhan Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2015-2019 Olivia Fajariani; Kersna Minan; Desi Ika
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 01 (2022): September
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i01.225

Abstract

Increasing the value of the company is a long-term goal that should be achieved by the company which will be reflected in the market price of its shares because investors' assessment of the company can be observed through the movement of the company's stock price that is traded on the stock exchange. This study aims to determine the effect of capital structure, firm growth, and profitability on firm value with dividend policy. This study aims to determine the effect of capital structure, firm growth and profitability on firm value through dividend policy. The research sample is 32 manufacturing companies listed on the Indonesia Stock Exchange with observations from 2015 to 2019. The research method uses path analysis. Based on the results of the study indicate that the company's growth and profitability have a significant effect on dividend policy, while capital structure has no effect on dividend policy. Profitability has a significant effect on firm value, while capital structure, firm growth and dividend policy have no effect on firm value. Dividend policy cannot mediate the effect of capital structure, company growth and profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
KOMPARASI MODEL KEBANGKRUTAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Liza Novietta; Kersna Minan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 3 No. 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.447

Abstract

This research purpose to compare the bankrutpcy model : model Altman Z-Score, Ohlson and Zmijewski, to find out the different in prediction of bankrupcyt for textile and garmen industries that listed at Indonesia Stock Exchange from 2011 – 2014. Data analysis method is Paired Samples T-Test. Financial ratio analysis is used in every bankruptcy model and Paired Sample T-Test with the purpose to know the different of the prediction result from each model in the research. The results is no different between Altman vs Ohlson, Altman vs Zmijewski even Ohlson vs Zmijewski from 2011-2014.Keywords : financial ratio, analysis, bankruptcy
Pengaruh Net Profit Margin, Total Asset Turnover dan Debt to Equity Ratio terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Food and Beverage di Bursa Efek Indonesia Periode 2016-2020 Fatimah Zahara; Kersna Minan; Rizki Fillhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the net profit margin, total asset turnover and debt to equity ratio on profit growth whether company size moderates the effect of net profit margin. on profit growth in Food & Beverage companies listed on the Indonesia Stock Exchange 2016-2020. The total population in this study were 30 companies and the sample in this study was 18 companies with 5 years of research anda total of 90 data were obtained. The analysis technique used is Moderated Regression Analysis (MRA). The results show that net profit margin does not affect profit growth, total asset turnover affects profit growth, debt to equity ratio affects profit growth, company size affects profit growth, company size does not moderate the effect between net profit margin and profit growth, firm size does not moderate the effect of total asset turnover with profit growth and firm size does not moderate the effect of debt to equity ratio with profit growth
Optimalisasi Laba Berdasarkan Optimalisasi Harga Jual Produk Pelaku UMKM Ruswan Nurmadi; Liza Novietta; Kersna Minan
Jurnal Pengabdian Kepada Masyarakat Digital Vol 2, No 1: JUPED - Februari 2023
Publisher : Insight Power (Kekuatan Wawasan)

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Abstract

After the initial assistance regarding the importance of calculating the cost of production and cost of sales to optimize the selling price of MSME products, the next step is assistance regarding the process of calculating and determining product selling prices so that profit optimization can be achieved. MSMEs are also given socialization regarding the importance of obtaining optimal profits. If the profit earned increases, then the optimization of the selling price is declared successful. Of course, this is what SMEs want. The savings made when optimizing product selling prices can be used by MSME actors for other things needed in their business operations. By determining the optimal product selling price, MSME players will also get optimal profit. Forum Akademisi dan Praktisi Desa (FAPDes), in which Universitas Harapan Medan is one of the Higher Education Institutions that has joined, has carried out activities in the Village Excellence Product Assistance Program conducted by MSME actors. Through the observations that have been made, in fact, MSME actors have obtained increased profits based on optimal product selling prices. However, MSME actors feel that the increase in profit is not optimal and requires further periodic assistance so that their business can survive, develop, or compete with similar businesses.Keywords: MSMEs, Selling Price, Profit
Analisis Pentingnya Perhitungan Harga Pokok Produksi dan Harga Pokok Penjualan untuk Optimalisasi Harga Jual Produk UMKM Liza Novietta; Ruswan Nurmadi; Kersna Minan
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.491 KB)

Abstract

MSME actors often only focus on how to make their business profitable and survive, not on how to optimize profits and business can develop. One way to obtain optimum profit is to set the optimum selling price as well, by calculating and determining the cost of production and cost of goods sold. Forum Akademisi dan Praktisi Desa (FAPDes), in which Universitas Harapan Medan is one of the higher education institutions that joins it, sees this as a necessity for MSME actors. Hopefully, that in the future MSME actors can compile simple financial reports, including the cost of production and the cost of goods sold, so that the selling price of the product can be optimal and the profit obtained is maximized.Keywords: MSMEs, Financial Report, Cost of Production, Cost of Goods Sold, Selling Price, Profit
The Effect of Principal Leadership and Work Discipline on Teacher Performance at SMP Daruttaqwa Gresik Rosmawati Rosmawati; Syafrida Hafni Sahir; Kersna Minan; Made Susilawati
Edukasi Islami: Jurnal Pendidikan Islam Vol. 11 No. 02 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i02.2423

Abstract

This article describes (1) the influence of a principal's leadership on teacher performance. (2) the effect of work discipline on teacher performance. (3) the simultaneous influence of the principal's leadership and work discipline on teachers' performance at SMP Daruttaqwa Gresik. The research method used is quantitative research. This study is a population study with 59 people—consisting of 1 principal, 12 teachers, 1 Administration (TU), and 46 students. The research instrument is a questionnaire. The results of this study are (1) there is an influence between the principal's leadership on teacher performance at SMP Daruttaqwa Gresik with t count 2,580 > t table 2.00 and has an effect of 10.5%. (2) there is an influence between work discipline on teacher performance at SMP Daruttaqwa Gresik with t count 7.924 > t table 2.00 and has an effect of 52.4%. (3) there is a simultaneous effect with F arithmetic 31.019 > F table 3.16. Simultaneously both of them also have an effect of 52.6% on teacher performance at SMP Daruttaqwa Gresik and have a correlation coefficient of 0.725, which is the quality of a strong relationship.
The Influence of Good Corporate Governance Mechanism, Corporate Social Responsibility and Intellectual Capital on Financial Performance with Profit Management as Mediation Variable in Various Industrial Sector Companies Listed on the Idx period 2017-2021 Cut Alya Djafar; Kersna Minan; Liza Novietta
Edumaspul: Jurnal Pendidikan Vol 7 No 2 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the effect of good corporate governance mechanism, corporate social responsibility, and intellectual capital on financial performance with earnings management as a mediating variable in companies in various industrial sectors on the Indonesian stock exchange for the period 2017 – 2021. This type of research is a quantitative research type. The population in this study are all companies in the various industrial sectors listed on the Indonesian stock exchange from 2017 – 2021. The sampling technique uses a purposive sampling method with a sample of 26 companies with 5 years of observation so that the total observational data is 130. The path analysis research design is used as a a tool to determine the direction of the variables studied and to justify how significant the influence of the independent and dependent variables is either directly or indirectly through mediating variables. The results of this study indicate that the mechanisms of good corporate governance, intellectual capital, and earnings management have a positive and significant effect on financial performance and Corporate Social Responsisbility has not significant effect on financial perfomance. Mechanisms of good corporate governance, corporate social responsibility, and intellectual capital also have a positive and significant effect on earnings management. Earnings management can mediate the effect of good corporate governance on financial performance. Earnings management can also mediate the effect of corporate social responsibility and intellectual capital on financial performance.
Co-Authors Cut Alya Djafar Dina Aulia Fahlevi, Mochammad Fatimah Zahara Ika, Desi Listiorini Liza Novietta Made Susilawati Nur Zahra Olivia Fajariani Rizki Fillhayati Rambe Rosmawati Rosmawati Ruswan Nurmadi Syafrida Hafni Sahir