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Pengaruh Financial Distress,Intensitas Modal,Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi Pada Perusahaan Industri Dasar Dan Kimia Ruth Citra Lumbantobing; Namira Ufrida Rahmi; Nurhetty Nababan; Debora Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2479

Abstract

The aim of the researchers conduct research to examine how the influence of financial distress, leverage, capital intensity, and profitability on accounting conservatism. The population of 79 companies and 90 samples has been multiplied by three years, and uses documentation data with purposive sampling technique with the results of financial reports from the IDX. Data hypothesis testing was carried out using the classical assumption test. The coefficient of determination was obtained Adjusted R2 0.107, where the variation of the accounting conservatism variable described as Financial Distress, Leverage, Capital Intensity, and Profitability was 10.7% and the other independent variables were 89.3%. The results said: (1) there is no and not significant effect on Financial Distress, Capital Intensity, Leverage on accounting conservatism. (2) It has a significant effect on Profitability on accounting conservatism. (3) It has a significant effect on Financial Distress, Capital Intensity, Leverage and Profitability. simultaneous on accountancy conservatism. Keywords : Financial Distress, Capital Intensity, Leverage, Profitability,Accounting Conervatism
PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Namira Ufrida Rahmi; Gunawaty Gunawaty; Lamsahat Pangihutan Malau; Mulyani Hofni Br Sitepu
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i1.615

Abstract

The study was conducted to determine the effect of profitability, liquidity, leverage and firm size on the disclosure of Corporate Social Responsibility either partially or simultaneously. This study uses a quantitative descriptive approach, with the population being food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2020. The sampling technique uses Probability Sample with purposive sampling method and obtains sample data of 9 companies and 36 sample data. Analysis of the data using SmartPLS software with the results of the study being that the variables of profitability, liquidity, leverage and company size did not affect the disclosure of Corporate Social Responsibility in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The value of the coefficient of determination is 46.5%. Hypothesis test obtained t arithmetic > t table or (9.139% > 0.985%). Thus H1,H2,H3 and H4 is rejected and Ho is accepted, meaning that there is no a significant influence of profitability, liquidity, leverage and firm size. Profitability, liquidity, leverage and firm size has no a significant effect on corporate social responsibility with the regression equation Y = -0,058X1 + 0,124X2 + 0.,428X3 – 0,08X4, The value of the coefficient of determination is 15,5% while the remaining 84,5% is influenced by other factors.
DETERMINAN FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN Gading Stephanus L. Tobing; Hannes Bakti Manurung; Hengky Pranata Sidabutar; Michael Pariwara Sianipar; Namira Ufrida Rahmi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i1.633

Abstract

This study aims to determine the influence of the factors that influence stock prices in food and beverage companies listed on the Indonesia Stock Exchange. Factors that influence include solvency, profitability, liquidity, and company size during the period from 2017 to 2020. The research method used is a quantitative approach with an explanatory nature, using secondary data derived from the company's financial statements. The sampling technique used purposive sampling so that the research sample totalled 14 companies. Data analysis using SPSS software version 25 and multiple linear regression methods. The results showed that partially the profitability and liquidity variables had an effect on the stock prices of food and beverage companies. Meanwhile, the solvency and company size variables have no effect on the stock prices of food and beverage companies listed on the Indonesian stock exchange for the 2017-2020 period. Simultaneously, the variables of solvency, profitability, liquidity, and company size affect the company's stock price with an adjusted R square value of 0.336 or 33.6%.
Analisis Risk dan Return Investasi pada Bitcoin, Ethereum, Dogecoin, Litecoin, XRP dan Saham SAHAM LQ45 setelah pandemi Covid-19 Rut Arta Pangaribuan; Sherly Sherly; Namira Ufrida Rahmi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.1867

Abstract

Penelitian ini bertujuan agar investor dapat mengetahui pengembalian dan resiko tertinggi pada instrumen keuangan Bitcoin, Ethereum, Dogecoin, Litecoin, XRP dan Perusahaan Saham SAHAM LQ45 periode 2020-2021. Populasi dalam penelitian ini berjumlah 50 data. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh sampel sebanyak 47 data. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan Uji Kruskal Wallis Statistik. Data yang digunakan adalah harga penutupan bulanan Bitcoin, Ethereum, Dogecoin, Litecoin, XRP dan Saham LQ 45 periode Januari 2020 – Desember 2021 diperoleh dari investing.com. Hasil analisis menunjukkan bahwa instrumen investasi yang memberikan pengembalian tertinggi adalah Dogecoin dan instrument investasi yang memberikan resiko tertinggi adalah Saham SAHAM LQ45.
PENGARUH KINERJA KEUANGAN DAN HARGA SAHAM TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2021 Joseph Fernando Darwin; Jimmy Tantra; Vito Royce; Namira Ufrida Rahmi; Putri Kemala Dewi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i3.694

Abstract

The purpose of this study is to examine changes in financial data and market prices for producer shares on the IDX from 2018 to 2021, partially and simultaneously. Very extraordinary or volatile. In general, of course, it greatly influences the opinion of speculators or prospective economists from manufacturing issuers in Indonesia. The population is the total number of manufacturing companies on the IDX for the 2018–2021 period, or approximately 178 companies and a sample with a total of 112 units of analysis. Several linear regression analysis techniques are used in the research method. The results of the study are: Return on Investments, Earnings per Share, Dividend Yield and Share Prices have no partial or combined effect on Return of Shares of Industrial Companies Listed on the IDX for 2018-2021
Pengaruh Profitabilitas, Kepemilikan Manajerial, Leverage Dan Ukuran Perusahaan Terhadap Determinan Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019-2021 Namira Ufrida Rahmi; Richard Denrisc; Nora Nora; Shania Shania; Irna Triannur Lubis
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6065

Abstract

The research intent to find out to what extent the profitability impact, managerial ownership,leverage, also company size about the determinants of dividend policy in manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period. In this study, the population are 56 manufacturing companies. Samples were taken through purposive sampling technique so that 22 companies were obtained in a 3 year period, so a total of 66 samples were obtained. The data was taken from www.idx.co.id (website) which is secondary data. The results showed that profitability formulated with ROE had no partial effect on the determinants of dividen policy, managerial ownership had a partial effect on the determinants of dividend policy, leverage was used to measure DER on the determinants of dividend policy which had a partial effect, LN was used to measure firm size which had a partial effect on the determinants of dividend policy. Then simultaneously ROE,DER, Managerial Ownership, and LN affect the determinants of dividend policy. Keywords : Profitability, Managerial Ownership, Leverage, Firm Size, and Dividen Policy
Faktor-Faktor Yang Mempengaruhi Underpricing Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Tahun 2018 - 2022 Namira Ufrida Rahmi; Try Handopo Halim; Stevani Pebryan Saragih; Irna Triannur Lubis
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7129

Abstract

This study aims to analyze the factors that affect underpricing in companies that do initial public offerings (IPO) in 2018-2022. The factors studied include current ratio (CR), return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), and company age. Research methods used was used quantitatively using secondary data from related articles and journals. partial test results showed that Current Ratio, debt to equity ratio and company age had no significant effect on underpricing, meanwhile ROA and EPS had a significant effect on underpricing. Simultaneously Current Ratio, Return On Assets, Debt to Equity Ratio, Earnings Per Share, and Age Companies have a significant effect on underpricing Keyword: IPO, Underpricing, Current Ratio, Return on Asset, Debt To Equity Ratio, Earning Per Share, Age Companies
PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP KEPUASAN NASABAH PADA PT. PEGADAIAN KANWIL I MEDAN Eunike Oxana Federova Manik; Namira Ufrida Rahmi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i4.739

Abstract

This study aims to determine the effect of service quality and facilities partially or simultaneously on customer satisfaction. Everyone definitely needs money to be able to survive and meet their needs. So that people feel confused about who they want to borrow from and fortunately with the availability of PT. Pegadaian Kanwil I Medan, it will make it easier for people to get loans, namely by guaranteeing their personal belongings as collateral for the loan. Customer satisfaction is the feeling felt by the customer, if the customer comes more than once to use pawnshop services, it means that the customer is happy and satisfied with the services and facilities available at PT. Pegadaian. The population in this study are all customers of PT. Pegadaian Kanwil 1 Medan, totaling 244,710. Based on the slovin formula, there are 72 slovin samples. This study used multiple linear regression analysis and data analysis tools to test the hypothesis with SPSS V 25. The results of testing the coefficient of determination in this study obtained an Adjusted R Square value of 0.723, which means that the influence of the independent variables on the dependent variable was 72.3%. The results showed that the variables of service quality and facilities had an effect on customer satisfaction either partially or simultaneously.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RISK MANAGEMENT DISCLOSURE (Studi Kasus Pada Organisasi Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Jessica Claudia; Dewi Fiorentina; Catherine Catherine; Namira Ufrida Rahmi; Putri Keumala Dewi Lubis
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i4.742

Abstract

The purpose contained in this study is to understand the effect of public ownership, audit committee ownership, auditor reputation, leverage and organizational size on risk management disclosure with case studies on companies in the 2019-2021 period listed on the Indonesia Stock Exchange in Manufacturing in the Consumer Goods Industry. The Indonesian Stock Exchange will be the object of this research. During June 2022-April 2023 this research will take place. This approach applies a quantitative approach, a quantitative approach is a positivism-based system that is used to study certain populations and samples. The population used is companies in the 2019-2021 period which are listed on the Indonesia Stock Exchange in Manufacturing in the Consumer Goods Industry as many as 44 companies. There were 27 companies obtained in 3 years of observation from the results of selecting the sample criteria so that a sample of 81 research samples was obtained. The results of this study prove that simultaneously Public Ownership, Audit Committee Ownership, Auditor Reputation, Leverage and Company Size have a significant effect on Risk Management Disclosure. Partially, public ownership, audit committee ownership, and company size have a significant effect, but auditor reputation and leverage have no effect.
Financial Planning Literacy Education in Correctional Institutions Cape Leprosy I Medan Bayu Wulandari; Namira Ufrida Rahmi; Jessi Charina Sembiring; Thomas Firdaus Hutahaean
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v4i2.2893

Abstract

Community Service Activities at the Medan Class I Correctional Institution, aim to increase the understanding of financial literacy in inmates in Class I prisons in Medan. This is done because financial literacy is very important to understand and apply in life so that the inmates have an understanding of financial literacy that can be used not only now, but even later in personal/family finances. The method used is socialization by providing motivation with lectures and discussions in the form of question and answer sessions. The results of community service show that financial literacy is still a new knowledge for some inmates. Although positive financial literacy greatly influences financial behavior and financial management itself. By participating in this activity, it is hoped that it will increase financial literacy, and have an impact on good financial management and avoid various financial crimes. In this case make presentations with various themes related to finance.
Co-Authors Alvina Alvina Andrew Andrew Angelia Stefani Angeline Angeline Bayu Wulandari Bayu Wulandari Bella Vanty Saragih Butar Butar, Ribka Sari Catherine Catherine Chandora, Shinta Charlie, Florencia Cherry, Irvania Chevina Chevina Chevina, Chevina Chou, Junaidi Darwin T Debora Sinaga Desika Nur'saadah Devi Devi Devi Devi, Devi Dewi Fiorentina Dianty Putri Purba Ellyn, Ellyn Eunike Oxana Federova Manik Evelyn, Jane fan, Yulis Fansra Septiman Zai Fenita Fenita Fenni Rae Fhellicia Fhellicia Flora Flora, Flora Florencia Charlie Florensia Florensia Freddy - Gading Stephanus L. Tobing Girsang, Elysia Fianni Gladys Callista Guci, Siti Tiffany Gunawan, Ellen Gunawaty Gunawaty Handoko, Miranda Silvia Hannes Bakti Manurung Hantono Hantono, Hantono Hartono, Sally Hengky Pranata Sidabutar Hengky Setiawan Henny Ny Herlambang, Albert Herlin Munthe Hermawan, Jestyn Hulu, Oktavianus Otonius Irene Chandra IRNA TRIANNUR LUBIS Jane Evelyn Jeffrey ., Jeffrey Jeffrey Jeffrey Jennie Jennie Jesica, Jesica Jessi Charina Sembiring Jessica Claudia Jestyn Hermawan Jimmy Tantra Jordan, Stella Joselin Lai Joseph Fernando Darwin Junaidi Chou Justin Stefano Kalisha, Widya Kevin Martin Laia, Ricardo Arman Lais, Sheren Joselyn Lamsahat Pangihutan Malau Liong, Felix Lisah Lisah Livera, Silva LUBIS, IRNA TRIANNUR Lubis, Putri Kemala Dewi M. Irsan Nasution Maisara Batubara Manik, Ester Tiorida Br Martin, Kevin Maya Sabirina Panggabean Melly Melly Mellysa Mellysa Mellysa, Mellysa Merry Merry Michael Pariwara Sianipar Michelle Huang Miranda Silvia Handoko Monica Monica Muhammad Ikhsan Mulyani Hofni Br Sitepu Nabila Indah Sary Naila Lizanty Khair Harahap Nasution, Irsan Nasution, Muhammad Irsan Natasyah Gozal Nora Nora Noriko Thasya Nurhetty Nababan Pakpahan, Effendy Pasaribu, Ridoi Gilbert Peranginangin, Meilianta Br Philips Renaldy Renaldy Putri Kemala Dewi Putri Keumala Dewi Lubis Queenny Lie Rae, Fenni Rasyikah, Filza Richard Denrisc Rut Arta Pangaribuan Ruth Citra Lumbantobing Sally Hartono Saragih, Bella Vanty Saragih, Cathrin Mutiara Selvy Tanashia Serena Arief Setiawan, Hengky Shania Shania Shelly Anggrainy Sheren Joselyn Lais Sherly Sherly Shinta Chandora Silva Livera Silvia, Rina Silvya Wijaya Simanjorang, Bella Rosa Stefanny Stefanny Stefanny, Stefanny Stefano, Justin Stella Jordan stephanie stephanie Stephanie Stephanie Stevani Pebryan Saragih Steven Cianata Surya, Vennessa T, Darwin THOMAS FIRDAUS HUTAHAEAN Thomas Firdaus Hutahaean Tiffany Tiffany Tommy Go Try Handopo Halim Vanny, Sheyla Tri Venesia Calista Venny Veronika Wijaya Veronica Veronica Vito Royce Vivian Vivian Vivian Vivian Wang, Steffany Wiliam, Gloria Winnie Winnie Winnie Winnie Wiriyanto Pangestu Yessica Wijaya Yessica Wijaya Yulisfan Yulisfan Yulisfan Yuni Utami Yuriani Yuriani