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MODEL ALTMAN Z-SCORE DAN GROVER DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERBANKAN Merintan Berliana Simbolon; Iis Dewi Herawati; Ivan Suherman; Darmeinis
Panca Sakti Bekasi : Jurnal Pendidikan dan Bisnis Vol. 1 No. 2 (2020): Panca Sakti Bekasi : JURNAL PENDIDIKAN dan BISNIS (Mei 2020)
Publisher : Universitas Panca Sakti Bekasi

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Penelitian ini menggunakan metode Altman Z-Score modifikasi untuk melihat potensi kebangkrutan

PENERAPAN PSAK No. 45 PADA ORGANISASI NON PROFIT (NPO) Merintan Berliana Simbolon
Jurnal Web Informatika Teknologi Vol. 7 No. 2 (2022): Jurnal Web Informatika Teknologi (J-WIT)
Publisher : LPPM STMIK WIT

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This study aims to evaluate the implementation of Statement of Financial Accounting Standard (PSAK) No. 45 for non-profit organizations in Bandar Lampung in year 2012. Nonprofit entities obtain resources from sponsors who do not expect repayments or economic benefits proportional to the amount of resources provided. This study uses a sample of 22 non-profit entities in Bandar Lampung. However, for this study purpose, 4 nonprofit organizations have been selected as they met the criteria according of financial reporting standards. Data were evaluated using the focus group discussion method. The results of the study found that the PSAK No. 45 on the reporting of financial position, statement of activities, and cash flow statements have not been implemented by non-profit entities in Bandar Lampung. An exception is of one organization which prepared those as a requirement to submit a proposal for international funding.

Pengaruh Struktur Modal, Ukuran Perusahaan, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023 Khodijah, Khodijah; Suryati, Adelina; Wiyani, Natalia Titik; Berliana, Merintan
Sosio e-Kons Vol 16, No 3 (2024): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v16i3.25759

Pengaruh CR Dan DER Terhadap ROA Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Saryo Widodo; Desy Arigawati; Merintan Berliana Simbolon; Adelina Suryati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6751

This research aims to determine the effect of Current Ratio (CR) and Debt To Equity Ratio (DER) on Return On Assets (ROA) both partially and simultaneously. This research was conducted at the Indonesian Stock Exchange. The population in this study was the transportation sector companies. The sample used was thirty-six and data analysis for hypothesis testing was carried out using multiple regression. The analysis tool used is the Statistical Package the Social Science (SPSS) 22. The results of the study indicate that the Current Ratio (CR) and Debt To Equity Ratio (DER) simultaneously or together have a significant effect on Return On Asset (ROA). Partially shows that the Current Ratio (CR) has a positive and significant effect on Return On Asset (ROA) with a pair value (t test) of 0.032 <0.05 while the Debt To Equity Ratio (DER) does not have a significant effect on Return On Asset (ROA) with a pair value (t test) of 0.297> 0.05. Furthermore, based on the adjusted r square, it can be seen that the effect of the Current Ratio (CR) and Debt To Equity Ratio (DER) can be explained by 18.7%.

PENGARUH KONDISI KEUANGAN PERUSAHAAN PADA KUALITAS LABA Merintan Berliana Simbolon; Indriyanti Indriyanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.73

The purpose of this study is to obtain empirical evidence of the influence of the company's financial condition on earnings quality. The company's financial condition consists of profit growth, profitability, liquidity, and leverage. In this study, earnings quality was measured using a modified discretionary accrual by Kothari (2005). The samplethis study is a manufacturing company with a sub-sector of food and beverage companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used purposive sampling. From the results of this purposive sampling, 20 samples were obtained with a total of 78 observations. The statistical model used in this study was multiple linear regression analysis, which was then processed using SPSS for Windows ver 21.00. The results in this study indicate that the leverage variable has a negative effect on earnings quality. However, the variables of profit growth, profitability, liquidity have no effect on earnings quality.

EVALUASI AUDIT OPERASIONAL UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS KEGIATAN PENJUALAN KARTU PRABAYAR IM3 PADA PT. INDOSAT TBK Merintan Berliana Simbolon; Margo Pratomo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.158

Pada umumnya setiap perusahaan mempunyai tujuan untuk mendapatkan keuntungan yang maksimal dan berusaha mempertahankan dalam jangka waktu yang lama. Penelitian ini bertujuan untuk mengetahui hasil audit operasional penjualan kartu prabayar IM3 ini berjalan secara efisien dan dan efektif. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi deskriptif dan metode penelitian deskriptif analis dengan pendekatan kualitatif dan kuantitatif. Polpulasi yang digunakan dalam penelitian ini adalah biaya-biaya aktual penjualan, pendapatan bersih penjualan dan target pendapatan bersih penjualan, jumlah IM3 yang dijual, biaya karyawan bagian penjualan dan target IM3 yang dijual. Sampel yang digunakan adalah biaya-biaya aktual penjualan, pendapatan bersih penjualan dan target pendapatan bersih penjualan, jumlah IM3 yang dijual, biaya karyawan bagian penjualan dan target IM3 yang dijual selama 2 tahun.

PROGRAM PELATIHAN KEWIRAUSAHAAN PEMANFAATAN BAHAN MULTIGUNA KELAPA Mikhael Hansel Manullang; Merintan Berliana Simbolon; Abriandi
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 1 No. 2 (2021): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v1i2.353

Daya saing produk kelapa pada saat ini terletak pada industri hilirnya, tidak lagi pada produk primer, dimana nilai tambah dalam negeri yang dapat tercipta pada produk hilir dapat berlipat ganda daripada produk primernya. Abstrak dibuat maksimal terdiri dari 300 kata, meliputi tujuan, metode, hasil, dan dampak dilakukannya pengabdian. Tujuan yang mendasar dari kegiatan ini adalah bagaimana produsen dapat memanfaatkan kembali kelapa yang memiliki multifungsi yang dapat menghasilkan pendapatan dan memperbaiki hasil produksi yang menarik dan menambah strategi pemasaran dengan melakukan penjualan menggunakan e- commerce. sehingga produk memiliki nilai jual yang lebih baik dari yang sebelumnya serta produk tersebut dapat dikenal oleh masyarakat luas.

Pengaruh CR Dan DER Terhadap ROA Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Saryo Widodo; Desy Arigawati; Merintan Berliana Simbolon; Adelina Suryati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6751

This research aims to determine the effect of Current Ratio (CR) and Debt To Equity Ratio (DER) on Return On Assets (ROA) both partially and simultaneously. This research was conducted at the Indonesian Stock Exchange. The population in this study was the transportation sector companies. The sample used was thirty-six and data analysis for hypothesis testing was carried out using multiple regression. The analysis tool used is the Statistical Package the Social Science (SPSS) 22. The results of the study indicate that the Current Ratio (CR) and Debt To Equity Ratio (DER) simultaneously or together have a significant effect on Return On Asset (ROA). Partially shows that the Current Ratio (CR) has a positive and significant effect on Return On Asset (ROA) with a pair value (t test) of 0.032 <0.05 while the Debt To Equity Ratio (DER) does not have a significant effect on Return On Asset (ROA) with a pair value (t test) of 0.297> 0.05. Furthermore, based on the adjusted r square, it can be seen that the effect of the Current Ratio (CR) and Debt To Equity Ratio (DER) can be explained by 18.7%.

PENGARUH BIAYA BAHAN BAKU, TENAGA KERJA LANGSUNG, DAN BIAYA OVERHEAD PABRIK TERHADAP HARGA JUAL PADA PT GIRINDO KUROPLAST Neni Andrayani; Desy Arigawati; Merintan Berliana Simbolon
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18658

Neni Andrayani. The Influence of Raw Material Costs, Direct Labor Costs, and Factory Overhead Costs on Selling Price at the Plastic Manufacturing Company PT. Girindo Kuroplast (2026). Undergraduate Thesis. Bekasi: Universitas Panca Sakti Bekasi, 2026. This study aims to determine and analyze the partial influence of raw material costs, direct labor costs, and factory overhead costs on the selling price, as well as the simultaneous influence of these three variables on the selling price at PT. Girindo Kuroplast during the 2021–2024 period. The study employs a quantitative approach with an associative design. Secondary data—consisting of monthly production cost and selling price recapitulations over a 48-month period—were used. Data analysis was conducted using multiple linear regression with the aid of SPSS version 26 software. The results indicate that the three variables simultaneously influence the selling price. Based on classical assumption tests, the data met all required assumptions. The normality test using the One-Sample Kolmogorov-Smirnov method yielded an Asymp. Sig. (2-tailed) value of 0.096 (> 0.05), indicating a normal data distribution. The multicollinearity test showed Tolerance and VIF values for each variable within acceptable limits, indicating the absence of multicollinearity. The heteroscedasticity test via scatterplot revealed no specific pattern, meaning the model is free from heteroscedasticity. Meanwhile, the autocorrelation test resulted in a Durbin-Watson value of 1.756—falling within the -2 to +2 range— indicating no autocorrelation in the regression model used. Keywords: raw material costs, direct labor costs, factory overhead costs, selling price.

PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP UKURAN PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI SUB SEKTOR OIL AND GAS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022–2025 Nurul Adita Rahadiyani; Desy Arigawati; Merintan Berliana Simbolon
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18661

This study aims to determine the effect of capital structure and profitability on firm size in energy sector companies, Oil and Gas sub-sector, listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period, both partially and simultaneously. Capital structure is proxied by Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), and firm size by Ln Total Assets. This study uses a quantitative approach with secondary data. Using purposive sampling, 12 companies were selected, resulting in 50 observations. Results show that capital structure has no significant effect on firm size (sig 0.889 > 0.05). Profitability has a positive and significant effect on firm size (sig 0.022 < 0.05). Simultaneously, capital structure and profitability significantly affect firm size (sig 0.045 < 0.05) with an R Square of 0.110 (11.0%).

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