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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
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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Analisis Pengaruh Rasio Keuangan Early Warning System Tingkat Suku Bunga Sertifikat Bank Indonesia Dan Price To Book Value Terhadap Harga Saham Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Kardila Maysuri; Elina Rahmawati Gustarina; Sri Elviani; Muhammad Joni Barus
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.7812

Abstract

The problem in this study is whether the Early Warning System's financial ratios namely fund adequacy ratios, underwritting ratios, claims expense ratios, liquidity ratios, premium growth ratios, retention ratios, SBI interest rates and Price to Book Value simultaneously affect stock prices at insurance company listed on the Indonesia Stock Exchange. This study aims to determine whether there is an influence of fund adequacy ratios, underwritting ratios, claims expense ratios, liquidity ratios, premium growth ratios, retention ratios, SBI interest rates and price to book value to stock prices on insurance companies listed on the Indonesia Stock Exchange. The sample selection was carried out using the purposive sampling method and sources of data in this study are secondary data obtained from the sites www.idx.co.id and www.sahamok.com. Data processing is done by pooling data. The analytical method used is multiple regression analysis with the help of SPSS 22. The results showed simultaneously (Test F) that independent variables significantly influence stock prices. This can be seen from the calculated F value (6.871) F table (2.46) and α 0.000 0.05.
Tinjauan Teoritis Likuiditas Dan Profitabilitas Terhadap Nilai Perusahaan Annisa Fadillah; Shita Tiara; Sri Elviani
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

Abstract

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
Penyuluhan dan Pelatihan: Menumbuhkan Jiwa Kewirausahaan Siswa Sekolah Madrasah Aliyah Negeri Tanah Karo Sri Puspa Dewi; Akman Daulay; Muhammad Joni Barus; Sri Elviani
Jurnal SOLMA Vol. 11 No. 3 (2022)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v11i3.9334

Abstract

Background: Banyaknya pengangguran di Indonesia disebabkan oleh rendahnya pendidikan dan rendahnya daya saing, mereka cenderung kurang terampil dalam mengembangkan keterampilan, sehingga tidak mampu bersaing. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan untuk memberikan penyuluhan dan pelatihan kewirausahaan sebagai peluang bisnis bagi generasi muda yang mandiri.  Metode: Pengabdian dilakukan dengan cara memberikan penyuluhan dan pelatihan melului ceramah, diskusi dan tanya jawab kepada siswa Sekolah Madrasah Aliya Negeri Tanah Karo yang dihadiri 315 Siswa. Hasil: Hasil dari kegiatan pengabdian ini adalah siswa dengan mempelajari kewirausahaan akan memberikan motivasi bagi siswa untuk membuka peluang usaha setelah tamat sekolah sehingga siswa dapat berkarya dan menciptakan lapangan pekerjaan bagi dirinya. Kesimpulan: Siswa yang memiliki motivasi berwirausaha yang tinggi melahirkan nilai produktif dan kreatif dalam berwirausaha. Melalui diskusi dan Tanya jawab, siswa memahami solusi dari tantangan yang dihadapi dalam menjalankan usaha.
Pelatihan Wirausaha pada Siswa Sekolah Menengah Kejuruan Negeri 1 Dolok Masihul untuk Meningkatkan Pengetahuan dan Motivasi Berwirausaha Nur Augus Fahmi; Tri Kartika Yudha; Nur M. Ridha Tarigan; Sri Elviani; Fauzan Azim; Tika Indria; Yulia Rahman
Jurnal SOLMA Vol. 11 No. 3 (2022)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v11i3.9877

Abstract

Background: Daya penggerak dalam diri seseorang untuk melakukan aktivitas berwirausaha demi tujuan wirausaha merupakan definisi dari motivasi berwirausaha. Wirausaha bukan hanya dunianya orang dewasa, tapi juga menjadi bagian dari dunia anak remaja. Remaja yang mengenal dunia wirausaha sejak dini, akan memperoleh manfaat untuk bekal masa depan kelak. Di usia yang masih remaja, belajar menumbuhkan jiwa wirausaha menjadi pribadi yang kreatif. Kreativitas yang terlatih menjadi modal utama produktivitas dan kemandirian anak setelah dewasa. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan untuk memberikan pelatihan kewirausahaan sebagai peluang bisnis bagi generasi milenial yang mandiri dan mampu menciptakan kreativitas dan inovasi. Metode: Pengabdian dilakukan dengan cara Penyuluhan dan Diskusi atau Tanya jawab. Hasil: Hasil dari kegiatan pengabdian ini adalah siswa memiliki motivasi berwirausaha, mulai dari merencanakan sebuah bisnis atau usaha, peluang dan tantangan yang dihadapi dalam berwirausaha. Kesimpulan: Siswa yang memiliki motivasi berwirausaha yang tinggi melahirkan nilai produktif dan kreatif dalam berwirausaha. Melalui diskusi dan Tanya jawab, siswa memahami solusi dari tantangan yang dihadapi dalam menjalankan usaha.
Analisis Peran Dan Kualitas Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Pada Kantor Konsultan Pajak Ratna Tio Fadila, Reihana; Simbolon, Ramadona; Barus, Muhammad Joni; Sonata, Ilham; MS, Abdul Rasyid; Elviani, Sri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 2 (2024): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i2.10668

Abstract

The purpose of this study is to find out whether the role of tax consultants and the quality of consultants have an influence on taxpayer compliance at the Ratna Tio Tax Consultant Office. This study uses a quantitative method with an observational analytical study design and cross-sectional thinking. The sample size for this study is 100 taxpayers, 20 corporate taxpayers and 80 individual taxpayers. The type of sampling in this study is Non-Probability and the sample collection method used is Purposive Sampling. The data collection method in this study uses a questionnaire containing questions regarding the quality and role of tax consultants, as well as compliance with paying taxes. The study uses a multiple linear regression analysis test using SPSS 21. Based on the results of the analysis, the role of tax consultants partially has a significant effect on taxpayer compliance. P-Value (0.000 < 0.05). The quality of the Tax Consultant does not have a significant influence on Taxpayer Compliance. P-Value (0.785 > 0.05). From the results obtained, the researcher conveyed suggestions to the DJP to develop insight regarding taxpayers in the field of taxation, so that by developing insight regarding taxpayers, taxpayers will develop compliance in paying their taxes.
Impact of Holding on Financial Performance and Governance: Evidence From Indonesia’s State-Owned Enterprise Simbolon, Ramadona; Elviani, Sri; Gustarina, Elina Rahmawati; Octavianika, Ika; Kinsky, Carina
International Journal of Economics Studies Vol. 2 No. 2 (2025): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/9xqrjv25

Abstract

This research examines the influence of holding on the financial performance and governance of State-Owned Enterprise (SOE) carrying out holding companies. Paired t-test is used to examine the influence of holding on the financial performance and governance of State-Owned Enterprise (SOE) carrying out holding companies. This research reveals that the holding has a positive effect on the current ratio, but has no effect on ROA and ROE. Furthermore, this research reveals that holding companies have a negative effect on DER and BOPO. Apart from that, this research has a positive effect on the composition of independent commissioners but has no impact on the size of commissioners. This research confirms that holding contribute in the short term on financial performance and governance. The findings this study plays an important role in optimizing financial performance and strengthening SOE governance. This research also provides suggestion for SOE Management to prepare long term strategies, so that the holding company’s business objectives can be achieved. This research contributes to existing literature, by highlighting the financial performance, governance and SOE in Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFISIENSI INVESTASI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Aulia, Citra; elviani, sri; lubis, farida khairani; Simbolon, Ramadona
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6467

Abstract

This study was conducted to analyze the factors that affect investment efficiency with company size as an intervening variable in Food and Beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The factors tested in this study include debt maturity, accounting conservatism, good corporate governance (GCG), and information asymmetry. Investment efficiency is important to determine a company's financial performance and ability to allocate capital optimally. This study uses a quantitative method with the Partial Least Square (PLS) approach to test the relationship between variables. Data were obtained from the company's annual financial report and processed using a statistical model to measure the direct and indirect influence of independent variables on investment efficiency through company size as a mediator. The results show that this study, (1) Investment efficiency is not affected by debt maturity, accounting conservatism, good corporate governance, and information asymmetry. (2) accounting conservatism and good corporate governance have a significant impact on company size, but debt maturity and information asymmetry do not affect company size (3) debt maturity, accounting conservatism, good corporate governance, and information asymmetry indirectly through company size function as intervening variables, do not have a significant effect on investment efficiency in Food and beverage companies listed on the Indonesia Stock Exchange.
PENGARUH EDUKASI KEUANGAN, LITERASI KEUANGAN, FINANCIAL TECHNOLOGY TERHADAP PERILAKU DALAM MENGELOLA KEUANGAN PADA MAHASISWA AKUNTANSI DI KOTA MEDAN Hamida, Novelia; Simbolon, Ramadona; Elviani, Sri
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6462

Abstract

This study was conducted to analyze the influence of financial education, financial literacy, and financial technology on the financial management behavior of accounting students in Medan City. Students in Medan City totaling 11,825 are the focus population in this quantitative analysis. The sampling method uses non-probability sampling with a purposive sampling approach. The sample of this study was 387 students. With a quantitative approach and multiple linear regression method, data were collected from accounting students through questionnaires. The statistical method used in this study is the Statistical Program for Social Science (SPSS). The results of the study show that partially and simultaneously, the three independent variables have a significant influence on financial management behavior. Financial education provides a basic understanding of personal financial management, financial literacy helps students make the right financial decisions, and financial technology facilitates access and management of financial transactions. These findings indicate the importance of these three aspects in shaping healthy financial behavior among students.
PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, ASSET EFFICIENCY, DAN KEBIJAKAN DEVIDEN TERHADAP SUSTAINABLE GROWTH RATE PADA PERUSAHAAN YANG TERCATAT DALAM JAKARTA ISLAMIC INDEX (JII) PERIODE 2021-2023 Yulia, Rizka; Rahayu, Sri; Elviani, Sri; Rahmarisa, Faty
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6482

Abstract

This study aims to examine the effect of profitability, financial leverage, asset efficiency, and dividend policy on the sustainable growth rate (SGR) of companies listed on the Jakarta Islamic Index (JII) for the period 2021–2023. A quantitative research approach was employed, utilizing secondary data obtained from companies’ annual financial reports. The sample was selected using purposive sampling, resulting in 15 companies out of 30 listed on the JII that met the predetermined criteria. Data analysis was conducted using multiple linear regression with the aid of SPSS version 25. The results of the study indicate that, partially, profitability as proxied by Return on Equity (ROE) and financial leverage as proxied by Debt to Equity Ratio (DER) have a positive and significant influence on SGR. In contrast, asset efficiency as measured by Total Asset Turnover (TATO) and dividend policy as measured by Dividend Payout Ratio (DPR) have a negative and significant effect on SGR. Simultaneously, all four independent variables exert a statistically significant influence on the sustainable growth rate
Analisis Pengaruh Biaya Produksi dan Biaya Operasional terhadap Laba Bersih Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Chandra, Rizki; Elviani, Sri; Andri, Shofwan
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh biaya produksi dan biaya operasional berpengaruh terhadap laba bersih baik secara parsial dan simultan pada perusahaan Manufaktor Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah 36 perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Sampel dipilih menggunakan metode purpose sampling yaitu 22 perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Metode analisis dalam penelitian ini menggunakan metode regresi linier berganda dengan bantuan software SPSS 23. Hasil penelitian menunjukkan bahwa biaya produksi tidak berpengaruh terhadap laba bersih pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Biaya operasional berpengaruh positif dan signifikan terhadap laba bersih pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Secara simultan variabel biaya produksi dan biaya operasional berpengaruh positif dan signifikan terhadap laba bersih pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia.
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