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MARDIAH HASANAH NASUTION
AKADEMI AKUNTANSI YPK MEDAN
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PENGARUH RETURN ON ASSETS (ROA), CASH FLOW, DAN LIKUIDITAS TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERCATAT PADA BEI (BURSA EFEK INDONESIA) PERIODE 2016 - 2020 MARDIAH HASANAH NASUTION
JURNAL ILMIAH SIMANTEK Vol 5 No 3 (2021): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this study is to know effect return on assets, cash flow, and liquidity to dividend payout ratio at companysector industry base and chemistry. This type of research is used descriptive quantitative research. Population in theresearch is the company sector industry base and chemistry in Indonesian Stock Exchange in the period 2013-2014 and get15 samples company the selected be base on criteria certain agree with purpose research. This method of research is usedmultiply regression analysis. The result showed that return on asset and cash flow has no influence. And liquidity asinfluence. And in a partial variable return on assets, cash flow andliquidity has influence significant to dividend payout ratio.The third variable in a simulation influence variable dividend payout ratio amounted 33,9% and meanwhile amounted 66,1%are influenced by other variable has no used in the research.
PENGARUH EARNING PER SHARE, RETURN ON INVESTMENT, TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA ZAKIA FADILA,; MARDIAH HASANAH
JURNAL ILMIAH KOHESI Vol 4 No 1 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to examine the influence of Earning Per Share, Return On Investment on stock returns. Independent variables in this study are Earning Per Share, Return On Investment and while the dependent variable is stock return. The population in this study as many as 49 property and real estate companies listed on the Indonesia Stock Exchange period 2015-2019. The sample was taken using purposive sampling technique and obtained 15 companies that made the sample. This research uses quantitative research approach, descriptive research type, explorative research nature, and secondary data source. Data collection technique was done by observation and data analysis using multiple linear analysis using F test and t test at 5% significant level (α = 0,05) and R Square (R2) determination coefficient 0,133 which mean 13,3% changes in stock return variables (Y) are explained by changes in Earning Per Share (X1), Return On Investment (X2), and (X3), while the remaining 86.7% is explained by other un-researched variables. The results of this study indicate that simultaneously Earning Per Share, Return On Investment, and does not affect the stock return, while partially Retrun On Investment has no significant effect on stock returns and partially Earning Per Share and no significant effect against stock returns on property and real estate firms listed on the Indonesia Stock Exchange period 2015-2019.
PENGARUH MODAL KERJA, PENJUALAN, DAN HUTANG TERHADAP LIKUIDITAS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 - 2018 MARDIAH HASANAH NASUTION
JURNAL ILMIAH KOHESI Vol 5 No 1 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to determine the influence of working capital, sales, and debt on liquidity in Consumer Goods companieslisted on the Indonesia Stock Exchange for the period 2014-2018. Samples were taken using purposive sampling method.The population in this study are all consumer goods sector manufacturing companies that have been and are still listed onthe Indonesia Stock Exchange for the period 2014-2018. From a population of 34 companies obtained 20 manufacturingcompanies in the consumer goods sector as a sample with an observation period of 5 years (2014-2018). The data wereanalyzed using multiple linear regressions. Based on the data analysis, it was concluded that working capital has a positiveand significant effect on the current ratio with a calculated t value of 2,537 and a significance of 0.000, so that the firsthypothesis is accepted. Sales have a positive effect and significance to the current ratio with a calculated t value of 1,978and a significance of 0.000, so that the second hypothesis is accepted. Total debt had no effect on the current ratio with acalculated t-value of -0.233 and a significance of 0.816, so the third hypothesis was rejected. The model conformity testresults show that simultaneously working capital, sales and total debt affect the current ratio. This is indicated by a calculatedF value of 4,829 and a significance value of 0.000. Adjusted R2 value of 0.604 indicates that working capital, sales and totaldebt to current ratio of 60.4% and the remaining 39.6% are explained by other variables not studied in this study.
PENGARUH KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014 – 2018 MARDIAH HASANAH NASUTION
JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this study is to determine the effect of debt policy (DER), investment decision (PER), and dividend policy(DPR) partially and simultaneously to the value of company. The study focused on manufacture companies listed onIndonesia Stock Exchange for the period of 2014-2018. The study used purposive sampling method in order to collect thesample. Population in this study are all manufacture companies that have been and are still listed in Indonesia StockExchange during period of 2014-2018. Based on certain criteria, there are 16 of 163 manufacture companies that matchedwith the sample with a 5 years observation (2014-2018). The statistical data were analyzed using multiple linear regressionmethod. The result of this study concluded that debt policy (DER) had a negative and significant effect on the value ofcompany with a t value of -3,255 and a significance of 0,002, as of the first hypothesis was accepted. Investment decision(PER) has a positive with a t value of 7,504 and a significance of 0,000 to the value of company, as of the second hypothesiswas accepted. Dividend policy (DPR) does not affect the value of company with a t value of 1,838 and a significance of 0,070,and so the third hypothesis was rejected. The results of model suitability test show that debt policy (DER), investmentdecision (PER), and dividend policy (DPR) simultaneously affect the value of company. This was indicated by a F value of31,341 and a significance of 0,000. The coefficient value of determination (Adjusted R2) of 0,541 show that the effect of debtpolicy (DER), investment decision (PER), and dividend policy (DPR) to the value of company is 54,2% and the remainingpercentage could be explained by other variables not examined in this study.
PENGARUH KETEPATAN WAKTU, KUALITAS LAPORAN KEUANGAN DAN EFEKTIVITAS INFORMASI LAPORAN KEUANGAN TERHADAP PENINGKATAN KINERJA LAPORAN KEUANGAN PADA INDUSTRI MAKANAN DA MINUMAN DIKOTA MEDAN Mardiah Hasanah Nasution
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.324 KB) | DOI: 10.34308/eqien.v9i2.458

Abstract

Perusahaan dalam membuat laporan keuangan ini memebutuhkan rentang waktu yang tidak banyak dalam melaporkan kondisi atau keadaan keuangannya ke publik dan ke stakeholder, serta kepada pihak investor, hal ini dikarenakan laporn keuangan di beberapa perusahaan ada yang tidak tepat waktu untuk dilaporkan, sehingga laporan keuangan yang akan dibuat belum memiliki kualitas yang baik sesuai pedoman yang ada, sehingga laporan keuangan yang dilaporkan menjadi tidak efektif, serta mempengaruhi kinerja laporan keuangan yang akan dibuat, dimana kinerja laporan keuangan di beberapa perusahaan cenderung tidak baik dan mempengaruhi kinerja perusahaan secara keseluruhan. Metode penelitian yang digunakan adalah diskriptif kuantitatif dengan menggunakan analisis regresi linier berganda menggunakan SPSS 20. Populasi dari penelitian ini adalah pihak pengguna laporan keuangan yang ada di beberapa perusahaan di Indonesia yang berjumlah 100 orang/jiwa, dimana teknik penarikan sampel pada penelitian ini menggunakan teknik metode sensus, dengan jumlah sampel sebesar 100 orang pihak pengguna laporan keuangan yang ada di beberapa perusahaan di Indonesia melalui penyebaran kuesioner yang dilakukan degan secara langsung melalui email. Hasil penelitian yang didasarkan oleh hipotesis secara parsial dan simultan menyatakan bahwa variabel ketepatan waktu, kualitas laporan keuangan dan variabel efektivitas informasi laporan keuangan berpengaruh positif dan signifikan kepada variabel kinerja laporan keuangan perusahaan.
MODAL KERJA, ASET DAN SUKU BUNGA TERHADAP PERUBAHAN LABA PADA PT. SANFREMY PRATAMA MEDAN Magdalena Judika Br Siringoringo; Mardiah Hasanah Nasution; Edy Firmansyah; Sunday Ade Sitorus; Petrus Loo
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1000

Abstract

This research was conducted at PT.Sanfremy Pratama Medan engaged in the distributor of Engineering Equipment and Civil Construction Test Equipment. The purpose of this study was to determine and analyze the effect of Working Capital, Assets and Interest Rates on Changes in Profit at PT. Sanfremy Pratama Medan. The data analysis technique used in this research is quantitative research. The population in this study is PT. Sanfremy Pratama Medan from January 2014 to December 2018 so that the total population in this study is 12 x 5 years = 60 data. The sample is 12 months x 5 years = 60 data. In this study all the population was sampled, where the sampling methodology used the saturated sample methodology. The data collection technique used is documentation for research data. Variables are measured by the ratio scale. The results of the study prove that working capital has no effect and is significant on profit changes at PT. Sanfremy Pratama Medan. Assets and significant effect on changes in profit at PT. Sanfremy Pratama Medan. Interest rates have no effect and are not significant to changes in profit at PT. Sanfremy Pratama Medan. Working capital, assets and interest rates have a significant and significant effect on changes in profit at PT. Sanfremy Pratama Medan.
Internal Control System in Moderating the Understanding of Accounting and The Application of Accounting Information Systems on the Quality of Village Government Financial Statements in Deli Serdang District Nasutio, Mardiah Hasanah; Martin, Martin
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.425

Abstract

An understanding of accounting in budget absorption is needed where a budget must present a final report as accountability for budget realization. By building an accounting information system for absorption and reporting of regional budgets, it can be ensured that financial reports will find a level of reporting accuracy in presenting accountability. Facts in the field also show that the need for time in reporting can result in delays in the distribution of village funds phase II and III. The main cause is the incompleteness of the budget realization report or the achievement of the previous year's village fund output. In actualizing the Village Government Work Plan (RKPDes) and implementing the Village Budget (APBDes) based on the principles of accountability and transparency, the village head is less able to streamline teamwork (team building), lack of understanding of regulations and management policies. The data analysis technique used in this study used the Structure Equation Model (SEM) method based on Partial Least Square (PLS). The population in this study was 380 villages. The sampling technique used the Slovin method with an error rate of 5%, resulting in a research sample of 195 villages. accounting understanding directly has a significant effect on the quality of financial statements, the accounting information system directly has a significant effect on the quality of financial statements and the internal control system directly has no effect on the quality of financial statements of the Village government of Deli Serdang Regency. The results of variable moderation show that the accounting information system variable moderates the effect of accounting understanding and accounting information systems on the quality of financial statements in the Village Government of Deli Serdang Regency
The Influence of the Implementation of International Financial Accounting Standards (IFRS) and Audit Quality Rahmad Dani; Mardiah Hasanah Nasution; Ayu Andira
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.274

Abstract

This research was conducted with the aim of analyzing the consequences of implementing IFRS and audit quality on the quality of financial reports in technology sector companies listed on the IDX during the 2019-2022 period. The research method used is a quantitative approach with logistic regression. The research results show that separately, the implementation of IFRS and audit quality have a significant influence on the quality of financial reports in technology sector companies listed on the IDX during the 2019-2022 period. Therefore, from the results of this research, it is recommended that companies focus on implementing standards such as IFRS 15 (Revenue from Contracts with Customers) or IFRS 9 (Financial Instruments) can provide more detailed insight into the practical impact of adopting these standards.
Peningkatan Kemampuan Membaca Pemahaman Melalui Strategi Keterampilan Membaca Berbasis Metode SQ3R Pada Siswa Kelas VII di MTs Al-Jumhuriyah Nasution, Mardiah Hasanah; Arianti, Rita
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.25683

Abstract

Penelitian ini bertujuan untuk meningkatkan kemampuan membaca pemahaman siswa kelas VII di MTs Al-Jumhuriyah melalui penerapan metode SQ3R (Survey, Question, Read, Recite, Review). Metode penelitian yang digunakan adalah Penelitian Tindakan Kelas (PTK) yang dilaksanakan dalam dua siklus. Instrumen penelitian yang digunakan berupa tes, observasi, dokumentasi, dan wawancara. Data diperoleh secara kualitatif dan kuantitatif Subjek penelitian ini guru dan siswa kelas VII di MTs Al-Jumhuriyah dengan jumlah siswa 29 orang yang terdiri dari 11 orang laki-laki dan 18 orang perempuan. Hasil penelitian menunjukkan bahwa metode SQ3R efektif dalam meningkatkan pemahaman membaca siswa.
Analisis Inklusi Keuangan dan E-Commerce terhadap peningkatan Usaha Mikro Kecil dan Menengah Studi Kasus Usaha Mikro Kecil dan Menengah Kota Medan Andira, Ayu; Nasution, Mardiah Hasanah; Purjianto, Purjianto
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14386

Abstract

Kendala pengusaha sering ditemukan dalam memanfaatkan peluang untuk modal usaha, pelaku usaha belum berani memanfaatkan pinjaman yang dapat menjamin kebutuhan modal usaha karena memiliki keraguan akan pembayaran dan jaminan yang dipertaruhkan. Begitu juga dengan pemasaran, banyak pelaku usaha yang belum memahami bahwa kini telah hadir aplikasi di tengah-tengah mereka untuk memasarkan produk yang bahkan dapat digunakan tanpa memiliki modal atau gratis, selain itu minimnya pengetahuan dan know-how dalam memanfaatkan teknologi informasi juga sering menjadi kendala pelaku usaha. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda dengan populasi penelitian terdiri dari 232unit usaha mikro, kecil dan menengah yang ada di kota Medan yang berada di kecamatan Medan Marelan. Teknik pengambilan sampel menggunakan rumus Slovin dengan tingkat kesalahan 5% sehingga diperoleh sampel penelitian sebanyak 147unit usaha. Hasil penelitian ini menunjukkan bahwa inklusi keuangan berpengaruh signifikan terhadap peningkatan usaha mikro, kecil dan menengah, E-Commerce memiliki pengaruh terhadap peningkatan usaha mikro, kecil dan menengah dan secara simultan inklusi keuangan dan E-Commerce memiliki pengaruh terhadap peningkatan usaha mikro, kecil dan menengah.
Co-Authors Aminuyati arianti, rita Ayu Andira Ayu Andira Martin Martin Petrus Loo Purjianto Rahmad Dani Zakia Fadila