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All Journal ACCOUNTABILITY Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Jurnal Mantik Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis Manajemen Prima GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Akuntansi Prima Riset Akuntansi (RISTANSI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Namira Ufrida Rahmi
Universitas Prima Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Physics Social Sciences Other

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Pengaruh Profitabilitas, Cash Holding, Bonus Plan, Reputasi Auditor, dan Struktur Kepemilikan terhadap Perataan Laba pada Perusahaan yang Bergerak di Bidang Properti dan Real Estate Tahun 2019-2022 Ellyn, Ellyn; Silvia, Rina; Rahmi, Namira Ufrida; Lubis, Irna Triannur
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): 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.v7i4.980

Abstract

The purpose of this study is to determine how ownership structure, cash holdings, compensation plans, profitability, and auditor reputation affect profits smoothing in real estate and property companies between 2019 and 2022. In order to provide consistent earnings from 2019 to 2022, this study used property and real estate companies listed on the Indonesia Stock Exchange. In this study, a population of 81 companies and a sample of 15 enterprises were included. To gather the sample, targeted selection was employed. The hypothesis is tested using logistic regression analytic techniques, based on the study findings that ownership structure affects the profit smoothing of real estate enterprises. However, cash holding, bonus plans, and other factors have no bearing on the earnings smoothing of real estate and property enterprises.
Pengaruh Ukuran Perusahaan dan Debt to Equity Ratio terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2021-2023 Girsang, Elysia Fianni; Rahmi, Namira Ufrida; Nasution, M. Irsan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): 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.v8i1.1039

Abstract

This study aims to examine and analyze the impact of Company Size and Debt to Equity Ratio on Profitability in food and beverage companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The population consists of 30 companies, and the sample includes 20 companies. Partial statistical tests show that the significance value of company size is 0.005<0.05, meaning Ha is accepted and Ho is rejected, which indicates that company size has a partial effect on profitability. Similarly, the significance value for the Debt to Equity Ratio (DER) is 0.025<0.05, meaning DER has a simultaneous effect on profitability. The results of the F-test show a significance value of 0.005<0.05, indicating that, simultaneously, company size and DER affect profitability in food and beverage companies listed on the IDX during the 2021-2023 period. The coefficient of determination test shows a value of 0.140, meaning that 14% of profitability can be influenced by company size and debt to equity ratio, while the remaining 86% is influenced by other variables outside the scope of this study.
STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI MODERATING Herlambang, Albert; Pakpahan, Effendy; Rahmi, Namira Ufrida
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.2293

Abstract

The purpose of this research is to study and analyze the influence of capital structure, current ratio, and company size on company value with return on assets as a moderating variable in food and beverage businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This quantitative research uses documentation method. 39 food and beverage companies listed on the Indonesia Stock Exchange are the subjects of this research. The purposive sampling method was used to select 17 companies for this research. Data analysis was carried out using moderation analysis using the SPSS analysis program. The results show that 1) capital structure has a negative effect on firm value, 2) current ratio has a positive effect on firm value, 3) firm size has a negative effect on firm value, 4) return on assets can moderate the effect of capital structure on firm value, 5) return on assets can moderate the effect of the current ratio on firm value, 6) return on assets can moderate the effect of firm size on firm value.
Pengaruh Audit Tenure, Spesialisasi Auditor, Audit Delay, Dan Audit Switching Terhadap Kualitas Audit Pada Laporan Keuangan Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2021- 2023 Naila Lizanty Khair Harahap; Florensia Florensia; Nabila Indah Sary; Namira Ufrida Rahmi; Yulisfan Yulisfan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): 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.v6i3.7566

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh audit tenure, spesialisasi auditor, audit delay, dan audit switching terhadap kualitas audit dalam laporan keuangan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2021–2023. Menggunakan pendekatan kuantitatif, penelitian ini berfokus pada populasi dan sampel tertentu untuk menguji hipotesis yang telah ditetapkan. Populasi penelitian mencakup seluruh perusahaan properti dan real estate yang terdaftar di BEI selama periode tersebut, dengan total 87 perusahaan. Sampel penelitian dipilih melalui purposive sampling, yaitu teknik pemilihan berdasarkan kriteria tertentu, sehingga diperoleh 261 sampel. Hasil penelitian mengungkapkan bahwa secara parsial, audit tenure berpengaruh signifikan terhadap kualitas audit. Begitu pula dengan spesialisasi auditor, audit delay, dan audit switching, yang masing-masing menunjukkan pengaruh signifikan terhadap kualitas audit. Secara simultan, audit tenure, spesialisasi auditor, dan audit delay juga berdampak signifikan terhadap kualitas audit.
Pengaruh Financial Target, External Pressure, Financial Stability, Auditor Switch Dan Change Of Director Terhadap Tindakan Kecurangan Yang Terjadi Pada Laporan Keuangan Michelle Huang; Shelly Anggrainy; Tommy Go; Venesia Calista; Namira Ufrida Rahmi; Yulisfan Yulisfan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): 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.v6i3.7574

Abstract

Indonesia menjadi negara keempat terbesar dengan 23 kasus fraud terbanyak di Asia Pasifik. Salah satu fraud terbesar adalah kecurangan yang dilakukan terhadap laporan keuangan. Penelitian dilakukan untuk meneliti pengaruh dari variabel Financial Target, External Pressure, Financial Stability, Auditor Switch, change in director terhadap kecurangan pada laporan keuangan yang tercatat di website BEI pada perusahaan perbankan mulai dari tahun 2021-2023. Metode penelitian menggunakan descriptive statistical methods dan dianalisis menggunakan asumsi klasik, uji regresi dalam bentuk linear berganda, dan uji hipotesis-T dan uji hipotesis-F dari data yang diambil menggunakan purposive sampling di website BEI dengan total keseluruhan sampel sebanyak 138 bank. Kesimpulan dari penelitian ini menunjukkan bahwa Financial Target, Financial Stability & change in director mempengaruhi tindakan kecurangan dilaporan keuangan, sedangkan External Pressure, Auditor Switch tidak mempengaruhi tindakan kecurangan dilaporan keuangan.
PENGARUH REPUTASI AUDITOR, ROTASI AUDIT, KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SEKTOR INFRASTRUKTUR SUBSEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Wiliam, Gloria; Flora, Flora; Surya, Vennessa; Wang, Steffany; Rahmi, Namira Ufrida; Yulisfan, Yulisfan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5758

Abstract

Pada iperekonomian isuatu inegara, ipasar imodal imempunyai itugas ikrusial ikarena idapat imenerangkan ifungsi ikeuangan idan iperekonomian isecara ibersamaan. iKeberadaannya idianggap imemiliki itujuan iekonomi ikarena imenyediakan isarana iuntuk imeneruskan ikepentingan idua ipihak, iyaitu iinvestor iyang imemegang ibiaya itambahan iserta ipenerbit iyang imemerlukan ibiaya. iLaporan ikeuangan iyang ididukung ioleh ikualitas iaudit iyang ibaik iberperan idalam imelambungkan ireputasi iperusahaan iserta imengurangi ikeraguan iinvestor iterhadap ikredibilitas iperusahaan itersebut. iPenelitian iibertujuan iiuntuk iimengevaluasi iidampak iireputasi iiauditor, iirotasi iiaudit, iikomite iiaudit, iidan iifee iiaudit iiterhadap iikualitas iiaudit iipada iiperusahaan iimanufaktur iisektor iiinfrastruktur iisubsektor iikonstruksi iiyang iitercatat iidi iiBursa iiEfek iiIndonesia ii(BEI). iiSetiap iiperusahaan iidi iisektor iitersebut iiyang iiterdaftar iidi iiBursa iiEfek iiIndonesia ii(BEI) iitermasuk iidalam iipopulasi iipenelitian iiini ii. iTeknik ipemilihan isampel imenetapkan imetode ipurposive isampling, idi imana isampel idipilih iberdasarkan ipedoman ikhusus, ihingga idiperoleh i60 isampel ipenelitian. iHasil ipenelitian imembuktikan ibahwa ireputasi iauditor imempunyai idampak inegatif iyang isignifikan ipada ikualitas iaudit isecara iparsial. iRotasi iaudit idan ikomite iaudit itidak imempunyai idampak isignifikan iterhadap ikualitas iaudit. iSedangkan, ifee iaudit iperusahaan imemiliki ipengaruh isignifikan isecara iparsial ipada ikualitas iaudit. iSecara isimultan, ireputasi iauditor, irotasi iaudit, idan ikomite iaudit isecara ibersamaan iberdampak ipositif idan isignifikan iterhadap ikualitas iaudit.
PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN rahmi, namira ufrida; Simanjorang, Bella Rosa; Pasaribu, Ridoi Gilbert; fan, Yulis
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5732

Abstract

Financial performance is really needed by companies to determine the good and bad of the company's financial condition in a certain period. One way of measuring company performance is using financial ratio analysis. This research aims to examine the effect of liquidity ratios (CR) and Solvency (DER) on financial performance (ROA) in pharmaceutical companies for the 2021-2023 period, both partially and simultaneously. The samples were taken using purposive sampling technique. A sample of 14 companies was obtained from a total population of 15 companies. The sample was selected using a purposive sampling technique. The analysis technique used was descriptive statistics, multiple linear regression. , classical assumption test, hypothesis test (T test and F test) and coefficient of determination. Data processing using the SPSS 26 program. Partial test results show that solvency has a negative and significant effect on financial performance. Liquidity has a positive and significant effect on financial performance. Activities has no effect on financial performance. Meanwhile, simultaneous test results show that liquidity, solvency and activity together have an effect on financial performanc
Education on The Role of Financial Literacy and Development at PT. Pawnshop Munthe, Herlin; Bayu Wulandari; Namira Ufrida Rahmi; Thomas Firdaus Hutahaean; Maya Sabirina Panggabean; Dianty Putri Purba; Jessi Charina Sembiring; Ribka Sari Butar-Butar
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): 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.v5i1.3450

Abstract

Literasi keuangan dalah sebuah investasi jangka panjang yang sangat dibutuhkan dan bemanfaat pada masyarakat dalam mengelola dan menjaga keuangan agar dapat terjaga dan dapat dibutuhkan setiap saat yang memiliki kebutuhan yang mendesak. Adapun tujuan dari pengabdian kepada masyarakat ini untuk mengetahui bahwa peranan literasi dalam perkembangan keuangan sangat diperlukan. Pengabdian kepada masyarakat ini dilakukan oleh dosen universitas prima Indonesia fakultas ekonomi sebagai tri darama perguruan tinggi. dilaksanakan di Kantor PT Pegadaian Gajah Mada Alamat: Jl. Gajah Mada, Sei Sikambing D, Kec. Medan Petisah, Kota Medan, Sumatera Utara 20114. Waktu pelasanaan 27 Oktober 2023. Kegiatan pengabdian yang dilakukan menggunakan metode ceramah dan diskusi. Literasi keuangan juga dapat mendukung kekayaan financial dalam pertumbuhan ekonomi. Dengan memahami literasi keuangan maka seseorang dapat menentukan produk investasi sesuai dengan kemampuan dan kebutuhn untuk jangka panjang.
Training on Financial Management and Preparation of Financial Reports for the Forest Farmers and Earth Mangrove Fishermen Group, Percut Village, Deli Serdang Regency Bayu Wulandari; Munthe, Herlin; Namira Ufrida Rahmi; Maya Sabirina Panggabean; Jessi Charina Sembiring; Thomas Firdaus Hutahaean; Dianty Putri Purba; Ribka Sari Butar-Butar
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): 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.v6i1.4636

Abstract

The method of implementing this service program will include financial management training and preparing financial reports. This training was held Thursday, September 26 2024. The address is Percut Village in Percut Sei Tuan sub-district, Deli Serdang Regency. The data collection techniques used are observation and community service methods, and the information is presented through lectures and discussions. Conclusions can be drawn from the results of the implementation of community service, including the following: a. Participants/Mothers of the Forest Farmers and Earth Mangrove Fishermen group, Percut Village, Deli Serdang Regency, have knowledge related to Financial Management and Financial Report Preparation material. B. Participants/residents of the Forest Farmers and Earth Mangrove Fishermen group, Percut Village, Deli Serdang Regency, have the ability to manage finances and prepare financial reports for future needs.
PENGARUH PERTUMBUHAN PENDAPATAN, KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI Liong, Felix; Cherry, Irvania; Vanny, Sheyla Tri; Rahmi, Namira Ufrida; Yulisfan, Yulisfan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): 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.v7i2.829

Abstract

The purpose of this research is to analyze the effect of sales growth, dividend policy, debt policy and company’s size to infrastructure’s company value listed in Indonesia Exchange Stocks. The method of this research is clause method and use the purposive sampling method as the method to sampling the research’s population. The total of this research’s sample is 26 company. The result of the hypothesis test of the sales growth is the sales growth doesn’t affect the company’s value. The result is t-test 0.477 < t-table 1,666462. The result of the hypothesis test of the dividend policy is the dividend policy doesn’t affect the company’s value. The result is t-test 0.6389 < t-table 1,666462. The result of the hypothesis test of the debt policy is the debt policy affect the company’s value positively significant. The result is t-test 3,956 > t-table 1,666462. The result of the hypothesis test of the company’s size is the company’s size affect the company’s value positively significant The result is t-test 6,083 > t-table 1,666462. The result of simultaneously test is sales growth, dividend policy, debt policy, company’s size affects the company’s value, with the test result is F-test 5,607862 > F-table 2,332.
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