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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal SOLMA JURNAL PENDIDIKAN TAMBUSAI Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Worksheet : Jurnal Akuntansi International Journal of Economics Studies

Elviani, Sri

Universitas Islam Sumatera Utara

Author-ID : 3523880

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences Other

Published : 30 Documents Claim Missing Document

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Tinjauan Teoritis Likuiditas Dan Profitabilitas Terhadap Nilai Perusahaan Fadillah, Annisa; Tiara, Shita; Elviani, Sri
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.941

The value of the company is the selling value of the company or the value of growth for shareholders, the value of the company is reflected in its share price. The main goal of the company is to maximize the value of the company. Increasing the value of the company can also increase investment opportunities by investors so that companies can get additional sources of funds. The purpose of this study is to examine the effect of profitability, liquidity on firm value on the Indonesian stock exchange. The results of this study indicate that (1) liquidity does not affect firm value and (2) profitability affects firm value. Simultaneously, liquidity and profitability affect the value of banking companies listed on the IDX. Keywords : Liquidity, Profitability, Firm Value, IDX

Bankruptcy analysis using altman z-score model in retail trading company listed in Indonesia stock exchange Ramadona Simbolon; Sri Elviani
Proceedings of AICS - Social Sciences Vol 7 (2017): 7th AIC in conjuction ICMR 2017 Universitas Syiah Kuala October 2017
Publisher : Proceedings of AICS - Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.914 KB)

The purpose of this study was to bankruptcy prediction in trading retail companies listed in Indonesian Stock Exchange. The population of this study is a retail company listed on the Indonesia Stock Exchange, which amounted to 22 companies. The research samples were 19 companies, selected using purposive sampling method. This study uses secondary data that collected from Indonesian Stock Exchange website in the form of audited financial statements for years 2015 and 2016. We used Altman Z Score for data analysis. This study find that 3 firms in 2016 and 2015 are always on the bankruptcy classification with z score of less than 1.8, so the findings of this study can be useful for managers and shareholders in financial decision-making to take steps financial and business strategic and for governments to work out solutions to prevent bankruptcy by boosting economic growth and suppressing inflation rates to increase public purchasing power. This study also find 8 firms are always in a non-bankrupt or healthy classification with an Altman score of z score greater than 2.9, so, these findings can be useful for managers and shareholders to make financial decisions, by looking for investment options to make available funds can be utilized and not just focus on retail companies only.

The Accuracy of the Altman, Ohlson, Springate and Zmejewski Models in Bankruptcy Predicting Trade Sector Companies in Indonesia Sri Elviani; Ramadona Simbolon; Zenni Riana; Farida Khairani; Sri Puspa Dewi; Fauzi Fauzi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i1.777

Bankruptcy prediction models continue to develop both in terms of forms, models, formulas, and analysis systems. Various bankruptcy prediction studies currently conducted aim to find the most appropriate and accurate bankruptcy prediction model to be used in predicting bankruptcy. This study aims to determine the most appropriate and accurate model in predicting the bankruptcy of 53 trade sector companies in Indonesia. The analysis technique used in this study is binary logistic regression. The results of this study prove that the most appropriate and accurate model in predicting bankruptcy of trade sector companies in Indonesia is the Springate model and the Altman model

The Determinants of Earnings Response Coefficients: Case Study from Chemical Industry in Indonesia Sri Elviani; Zenni Riana; Ramadona Simbolon; Sri Puspa Dewi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4089

This study aims to analyze the factors that influence the earnings response coefficient. This study uses secondary data that applies a multiple linear regression model with a sample period 2015-2018 of the basic chemical industry companies listed on the Indonesia Stock Exchange. The test results indicate that capital structure effect negatively to earnings response coefficient and profitability affect positively to earnings response coefficient. While growth opportunity, company size, audit quality and systematic risk partially do not affect the earnings response coefficient. This study provides an insight that growth opportunity, capital structure, company size, profitability, audit quality, systematic risk can affect the earnings response coefficient. This research is expected to assist investors in conducting fundamental analysis in the valuation model to determine the market reaction to the earnings information of a company, so that investors can find out the size of the share price response to the company's earnings information. The limitation in this study is the amount of samples that only take data on basic chemical industry companies listed on the Indonesian stock exchange.

Pelatihan Online Citation dan Reference Manager dengan Menggunakan Aplikasi Mendeley dalam Meningkatkan Kualitas Penulisan Karya Ilmiah Mahasiswa Fakultas Ekonomi Sri Elviani; Ramadona Simbolon; Zenni Riana; Yusrita; Nur Augus Fahmi
Jurnal SOLMA Vol. 11 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v11i1.7872

Background: Tindakan plagiasi sering sekali dilakukan secara tidak sengaja oleh mahasiswa dalam menulis karya ilmiah ataupun tugas akhir seperti skripsi. Hal ini terjadi disebabkan karena mahasiswa belum memahami bagaimana membuat sebuah sitiran yang baik dan benar. Untuk memberikan pengetahuan dan pemahaman dalam dalam membuat sitasi dibutuhkan sebuah aplikasi yang berfungsi sebagai citation dan refernce manager. Mendeley adalah salah satu aplikasi “citation dan reference manager” yang penggunaannya mudah dipahami. Kegiatan pengabdian kepada masyarakat (PKM) ini dilaksanakan dalam bentuk pelatihan yang bertujuan untuk melatih dan mendampingi mahasiswa Fakultas Ekonomi Universitas Islam Sumatera Utara, Universitas Muslim Nusantara dan Universitas Budi Darma dalam menambah pengetahuan dan meningkatkan ketrampilan meraka membuat sitasi dan daftar pustaka dengan menggunakan mendeley. Metode: Metode yang digunakan dalam kegiatan ini adalah ceramah yang dilakukan oleh pemateri, demostrasi oleh pemateri, praktek dan latihan oleh peserta dan pendampingan oleh pemateri. Hasil: setelah mengikuti pelatihan mahasiswa memahami dan terampil dalam mengaplikasikan mendeley, sehingga memudahkan mereka membuat sitasi dan reference manager dalam menulis karya ilmiah. Dengan pemahaman dan keterampilan dalam membuat sitasi dan reference manager akan menghindari mahasiswa dalam praktik Tindakan plagiarism yang dilakukan secara tidak sengaja dalam menghasilkan sebuah karya ilmiah. Kesimpulan: Mahasiswa Fakultas Ekonomi dapat menggunakan aplikasi Mendeley dan terampil dalam membuat sitasi dan reference manager dalam menghasilkan sebuah karya ilmiah.

Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee Rifqi Nadhif Hafidh Simamora; Safrida; Sri Elviani
Journal of Contemporary Accounting Volume 4 Issue 1, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss1.art1

This study aims to determine the effect of the board of directors on the disclosure of carbon emission, the effect of the managerial ownership on the disclosure of carbon emission, and the influence of the audit committee on disclosure of carbon emission in mining companies on the Indonesia Stock Exchange. The data sources used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) and have been published as sustainable annual financial reports for the period 2017 to 2020, and the data analysis used is multiple linear regression. The results of the study indicate that the board of directors has a positive and significant effect on disclosure of carbon emission; the managerial ownership has no significant effect on disclosure of carbon emission, and the audit committee has a positive and significant effect on disclosure of carbon emission.

PENGARUH NETWORKING CAPITAL , CASH FLOW dan GROWTH OPPORTUNITY TERHADAPRETURN ON ASSET (ROA) DI PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayu Indriani; Heny Triastuti Kurnia Ningsih; Zenni Riana; Sri Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study was to determine whether Net Working Capital, Cash Flow and Growth Opportunity partially or simultaneously affect the Return On Asset (ROA) of the Textile and Garment Sub-Sector Companies listed on the IDX. Data collection techniques are using secondary data taken from Indonesia Stock Exchange website, Multiple Linear regression Analysis Technique, Hypothesis Test, namely T Test and F Test, Determination Coefficient Test using the SPSS Version 20 application.The results of this study reveal that the Net Working Capital variable partially does not have a significant effect on Return On Asset, the Cash Flow variable partially has no significant effect on Return On Asset, and Growth Opportunity partially has a significant effect on Return On Assets, while the Net Working Capital variable has no significant effect on Return On Asset. Simultaneously, Cash Flow and Growth Opportunity have no effect on Return On Assets.

FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN TELEKOMUNIKASI Sri Elviani; Ramadona Simbolon; Sri Puspa Dewi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study was to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Earning per Share (EPS) towards the share price of telecommunications companies in Indonesia. The population of this study is a company engaged in telecommunications registered on the Indonesia Stock Exchange in 2012-2017. This study used a purposive sampling method which resulted in a total sample of 30 samples. The analysis technique of this study uses multiple linear regression to describe the relationship between one variable with other variables. The results of this study indicate that the ROE, and DER variables have a positive and significant effect on the share price of telecommunications companies, for the variables ROA, NPM, DAR and EPS do not have a positive and significant effect on the share price of telecommunications companies. On the other hand, the variables ROA, ROE, NPM, DAR, DER and EPS together have an influence on the share price of telecommunications companies. The adjusted R-Square value is 0.538, this means that 53.8% of the dependent variable stock price can be influenced by the variables ROA, ROE, NPM, DAR, DER and EPS.

FAKTOR-FAKTOR BERPENGARUH BAGI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Sri Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017)
Publisher : Universitas Islam Islam Sumatera Utara

Problem in this research is timeliness in the delivery of financial statements. Based on data in Indonesia Stock Exchange, there were 49 companies in 2014 which delayed delivering financial statements of December 31st on 2013, while in 2015 there were 52 companies late delivering the audit financial statements of 31st December 2014. This phenomenon is interesting to be observed due to the timeliness of delivery financial statements are a reflection of the credibility of reported quality of information and a reflection of the level of compliance with established regulations. Timeliness is one of the important factors in presenting relevant information, because the information of financial statements submitted in a timely manner will reduce the asymmetry of information closely related to agency theory. In this research, several factors that are assumed to have an effect on the accuracy of financial statements in Indonesia Stock Exchange are debt to equity ratio, profitability, ownership structure, auditor quality, and auditor turnover. Therefore testing of the five factors will be the focus in this study. This research method based on quantitative descriptive method with the nature of research is associative. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange, while taking samples using purposive sampling method, ie the selection of non-random samples whose information is obtained with certain considerations. This research uses descriptive statistical analysis method and and multiple regression analysis. The results show that debt to equity ratio has no effect on the timeliness of corporate financial reporting. While profitability affects the timeliness of corporate financial reporting, as well as the ownership structure affects the timeliness of corporate financial reporting. The quality of auditors does not affect the timeliness of corporate financial reporting.

PERANAN ANGGRAN BIAYA PRODUKSI DALAM MENINGKATKAN EFEKTIVITAS DAN EFESIENSI PENGENDALIAN BIAYA PRODUKSI PADA PT. TOLAN TIGA INDONESIA Natasya Bella Safira Marpaung; Sri Elviani; Zulkifli Siregar; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis. The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesia has not attempted to improve production cost control in order to increase its effectiveness and efficiency because there are still many levels of unfortunate or unforable variance between the relationship and the company budget. It can be seen in 2016 and 2017 the realization and production costs of PT. Tolan Tiga Indonesia in North Sumatra experienced a favorable variance where the realization rate decreased compared to the company budget. The unfavorable deviation was caused by high staff allowance expenses, increased overhead expenses, increased management expenses, increased depreciation expenses and increased third party depreciation expenses.

Co-Authors Abdul Rasyid Adek Zuhrati Wardi Akman Daulay Akman Daulay Andri, Shofwan Anjami Nadila Annisa Fadillah Annisa Fadillah, Annisa Aulia, Citra Avisha Dinda Ayu Indriani Barus, Muhammad Joni Cut Riska Jafira Dinda Audria Elina Rahmawati Gustarina Fadila, Reihana Farida Khairani Fauzan Azim Fauzi Fauzi Gustarina, Elina Rahmawati Hamida, Novelia Hery Widijanto Irwan Taufik Marpaung Jalilah Ilmiha Kardila Maysuri Kinsky, Carina Lubis, Farida Khairani MS, Abdul Rasyid Muhammad Joni Barus Muliati Fitri Natasya Bella Safira Marpaung Ningsih, Heny Triastuti Kurnia Nur Augus Fahmi Nur Augus Fahmi Nur M Ridha Tarigan Octavianika, Ika Rahmarisa, Faty Rifqi Nadhif Hafidh Simamora Rindi Antika Br Damanik Rizki Chandra Ronaldo . Safrida Shita Tiara Shofwan Andri Sonata, Ilham Sri Puspa Dewi Sri Puspa Dewi Sri Puspa Dewi Sri Puspa Dewi SRI RAHAYU Syamsul Efendi Tika Indria Tri Kartika Yudha Tria Maulina Fatimah Yulia Rahman Yusrita . Zenni Riana Zulkifli Siregar

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