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All Journal JURNAL ILMIAH SIMANTEK Kajian Akuntansi
SANTY AJI SITOHANG
UNIVERSITAS DARMA AGUNG
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health

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PENGARUH RASIO PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN MELALUI EARNING PER SHARE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA WIE SHE WUDJUD; SANTY AJI SITOHANG
JURNAL ILMIAH SIMANTEK Vol 3 No 4 (2019): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This research aims to test and analyse the influence of (1) Return On Asset on the dividend policy on manufacturingcompanies on the Indonesia Stock Exchange. (2) Earning Per Share against dividend policy in manufacturing company inIndonesia Stock Exchange. (3) Return On Asset to Earning Per Share against the manufacturing company on the IndonesianStock Exchange (4) whether Earning Per Share is a perfect mediation or partial mediation variable on the influence of ReturnOn Asset to the dividend policy on manufacturing companies on the Indonesia Stock Exchange. The object of this researchis a manufacturing company listed on the Indonesia Stock Exchange period 2015-2016 for 143 companies. Samplesselected by survey method. From the survey method, the number of companies that can be used as samples as many as 25companies. Data source is obtained from the official website of Indonesia Stock Exchange at www.idx.co.id. The analyticaltechniques used were the Causal Step method developed by Baron and Kenny. The results of the study Show (1) Return OnAsset is positively and significantly impacted by the dividend policy of the manufacturing company on the Indonesia StockExchange period 2015-2016. (2) Earning Per Share affects the dividend policy on manufacturing companies of the IndonesiaStock Exchange period 2015-2016. (3) Return On Asset is influential on Earning Per Share in manufacturing companies ofIndonesia Stock Exchange period 2015-2016. (4) Earning Per Share is a partial mediation in the influence of Return OnAsset to the dividend policy on manufacturing companies on the Indonesia Stock Exchange period 2015-2016.
EFEKTIVITAS PENERAPAN KEBIJAKAN TRADING HALT DALAM MENCEGAH PANIC SELLING AKIBAT PANDEMI COVID - 19 (STUDY PADA BURSA EFEK INDONESIA TAHUN 2020) SANTY AJI SITOHANG; TALENTA EMMA R. MARBUN; WIE SHI WUDJUD
JURNAL ILMIAH SIMANTEK Vol 5 No 4 (2021): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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The purpose of this study is to: (1) find out whether the implementation of trading halt policy is effective in restraining the rateof decline of JCI on the Indonesia Stock Exchange due to the Covid-19 pandemic in 2020. (2) find out whether theimplementation of the trading halt policy is effective in preventing panic selling on the Indonesia Stock Exchange due to thecovid-19 pandemic in 2020. The method used in this research is descriptive analytical research with a qualitative approach.The results showed that: (1) The implementation of the trading halt policy was quite effective in restraining the rate of declineof the Composite Stock Price Index on the Indonesia Stock Exchange when facing the Covid-19 pandemic in 2020 so thatthe movement of the Composite Stock Price Index did not fall deeper, even a few days after the trading halt, the CompositeStock Price Index turned for the better and entered the green zone. (2) The implementation of the halt trading policy is quiteeffective in preventing panic selling on the Indonesia Stock Exchange due to the Covid-19 pandemic in 2020. When tradinghalt takes place investors have time to think rationally so as to avoid panic and emotion when making investment decisions.After trading halt finally investors returned to conduct their investment studies based on fundamental and technical analysisand proved that the movement of the Composite Stock Price Index in the IDX in 2020 did not fall deeper and even increased.
EVALUATION ANALYSIS OF SAMOSIR REGENCY GOVERNMENT PERFORMANCE EVALUATION VIEWED FROM FINANCIAL REPORT INFORMATION Talenta Emma Marbun; Santy Aji Sitohang; Sahala Purba
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2569

Abstract

This research aims to evaluate the financial performance of regional governments at several levels, including Regional Financial Autonomy Level, Fiscal Decentralization Level, PAD Effectiveness Level, PAD Efficiency Level, Regional Fiscal Effectiveness Level, Regional Fiscal Efficiency Level, and BUMD Contribution Level. This quantitative descriptive study examines the regional financial statistics of Samosir Regency from 2013 to 2020. Economic scale analysis is the data analysis method used. The findings show that the average value of Financial Autonomy Level is still meagre (6.93%); The level of Regional Financial Dependency is very high (91.65); The level of Fiscal Decentralization (6.30%) is deficient; PAD has an effectiveness rating of very effective (100.74%); 0.78% shows that PAD efficiency is very efficient. 115.41% is fiscal effectiveness; regional fiscal efficiency is quite effective (3.36%); the BUMD contribution of 6.40% is minimal. Keywords    : Financial Performance, District Government, financial Information.
Co-Authors Sahala Purba TALENTA EMMA R. MARBUN WIE SHE WUDJUD WIE SHI WUDJUD