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All Journal Jurnal Manajemen Terapan dan Keuangan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Akuntansi dan Bisnis Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Ekonomi Islam Tazkia Islamic Finance and Business Review Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Syarikat : Jurnal Rumpun Ekonomi Syariah JESI (Jurnal Ekonomi Syariah Indonesia) JURNAL EKSBIS International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Enrichment : Journal of Management Jurnal Darma Agung JURMA : Jurnal Program Mahasiswa Kreatif Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Jurnal Ekonomi Rabbani Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Bina Bangsa Ekonomika ProBisnis : Jurnal Manajemen EKSYA: Jurnal Ekonomi Syariah Journal Of Human And Education (JAHE) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis el-Amwal Journal Research of Economics and Bussiness Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Liaison Academia and Society Innovative: Journal Of Social Science Research J-ISACC : Journal of Islamic Accounting Competency Jurnal Kendali Akuntansi Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting IIJSE JEBD Jurnal Riset Akuntansi, Perpajakan dan Auditing El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Social Work and Science Education Journal of Ekonomics, Finance, and Management Studies Ecobankers : Journal of Economy and Banking
Hendra Harmain
Universitas Islam Negeri Sumatera Utara
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Pengaruh Earning Per Share Dan Price Earning Ratio Terhadap Nilai Perusahaan Pada Perusahaan Otomotif Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia (Periode 2016-2020) Khairani Br Barus; Hendra Harmain; Rahmi Syahriza
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 2 No 2 (2022): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaaktiva.v2i2.294

Abstract

Nilai perusahaan merupakan indikator utama yang digunakan oleh seorang investor dalam menilai kinerja perusahaan secara menyeluruh. Berbicara mengenai nilai perusahaan, maka tidak terlepas dari harga saham. Harga saham terbentuk di pasar modal dan ditentukan dengan beberapa faktor seperti laba per lembar saham atau earning per share dan rasio laba terhadap harga per lembar saham atau yang dikenal dengan sebutan price earning ratio. Penelitian ini bertujuan untuk mengetahui pengaruh earning per share dan price earning ratio terhadap nilai perusahaan pada perusahaan otomotif dan transportasi yang terdaftar di bursa efek indonesia periode 2016-2020. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan yang diakses pada website www.idx.co.id. Teknik analisa data yang digunakan adalah uji asumsi klasik, uji regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial earning per share berpengaruh sebesar 2,041 dengan tingkat signifikan yang diperoleh sebesar 0,043 terhadap nilai perusahaan dan price earning ratio berpengaruh sebesar 6,685 dengan tingkat signifikan yang diperoleh sebesar 0,000 terhadap nilai perusahaan. Sedangkan hasil koefisien determinasi (R2) menunjukkan earning per share dan price earning ratio berpengaruh sebesar 0,181 terhadap nilai perusahaan. Hal ini menunjukkan bahwa sebesar 18,1% nilai perusahaan dipengaruhi oleh earning per share dan price earning ratio. Sedangkan sisanya sebesar 81,9% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata kunci: Nilai Perusahaan, Earning Per Share dan Price Earning Ratio
The effect of financial literarture on interest in using fintech payment (paylater) in Shope (case study of Febi UINSU students) Shahira Azmi; Hendra Harmain
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i5.940

Abstract

This study aims to determine how big the literacy level is on the interest in using fintech payment payleter shopee products in FEBI UINSU students. The research method used is a quantitative method. The data collection in this study used a questionnaire distributed via google form with the respondents being FEBI UINSU students with study programs: Sharia Accounting, Sharia Banking, Sharia Insurance, Sharia Economics and Management. The sample in this study used the purposive sampling technique. In this study, the data analysis technique used is descriptive analysis and simple regression analysis using SPSS 26. The data collection in this study used a questionnaire method with the Likert scale method and distributed to 100 respondents. The results of this study indicate that there is a positive and significant influence between financial literacy on interest in using fintech payment paylater products at Shopee
Pengaruh Proporsi Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Chessara Addina; Hendra Harmain; Rahmi Syahriza
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1616

Abstract

This study aims to determine the effect of the proportion of independent commissioners and audit committees on financial performance in manufacturing companies listed on the Indonesia Stock Exchange partially and simultaneously. This research uses quantitative methods with an associative approach. The results of this study showed that partially the proportion of independent commissioners did not have a significant effect on financial performance with the tcount < ttable (0.561015 < 1.97569) and the probability value showing a number greater than the significance value (0.5758 > 0.05). Meanwhile, the audit committee has a significant effect on financial performance with the tcount > ttable (7.265215 > 1.97569) and the probability value showing a number smaller than the significance value (0.0000 < 0.05). Simultaneously, the proportion of independent commissioners and audit committees has a significant effect on financial performance with the Fcount > Ftable value (13.81392 > 3.06) and a probability value showing a figure of 0.000000 which means it smaller than the significance value of 0.05 (0.000000 < 0.05). Financial performance can be explained by the proportion of independent commissioners and audit committees of 78.37%, while the remaining 21.63% is explained by other factors beyond the variables studied. Keywords: The Proportion of Independent Commissioners, Audit Committees, Financial Performance
Pengaruh Leverage, Profitability, dan Growth Opportunity Terhadap Cash Holding Pada Perusahaan Makanan dan Minuman yang Tedaftar di BEI Tahun 2019-2021 Nadhrah Adlina Ritonga; Hendra Harmain
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i2.1513

Abstract

Penelitian ini bertujuan untuk mengumpulkan data yang akan lebih  memahami bagaimana faktor-faktor seperti Leverage, Profitability dan Growth Opportunity mempengaruhi Cash Holding pada perusahaan manufaktur Indonesia di sub sektor makanan dan minuman. Tahun 2019-2021 akan menjadi fase observasi penelitian. Strategi purposive sampling digunakan hingga memperoleh sampel sebanyak 54 data. Data diolah melalui serangkaian analisis regresi berganda dalam Eviews versi 10. Hasil pengujian secara parsial membuktikan bahwa leverage dan growth opportunity secara negatif namun signifikan mempengaruhi cash holding, sementara itu profitability secara positif namun tidak signifikan mempengaruhi cash holding. Hasil pengujian secara simultan menunjukan leverage, profitability dan growth opportunity secara bersama-sama mempengaruhi cash holding. Kata Kunci : Leverage, Profitability, Growth Opportunity, Cash Holding
Analisis Prediksi Kebangkrutan Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Khoirul Yahya; Hendra Harmain; Atika Atika
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

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

Abstract

The goal of this study is to use the Altman Z-Score approach to predict and quantify the level of bankruptcy in Property and Real Estate Sector Firms listed on the Indonesian Sharia Stock Index. Moreover, to determine which businesses have the highest and lowest rates of bankruptcy. A company's financial ratios based on the financial ratios of the Altman Z-Score are the variable utilized in the study's discussion of using the original Altman Z-Score to predict bankruptcy. Working capital to total assets divided (X1), retained earnings to total assets divided (X2), earnings before interest and taxes divided (X3), share market value to total debt divided (X4), and sales to total assets divided (X1) are the financial ratios (X5). This study is quantitative in nature. Secondary data in the form of annual financial reports that were downloaded from www.idnfinancials.com between 2016 and 2019 is the type of data that was used. The Altman Z-Score, which has the formula Z = 1.2.X1 + 1.4.X2 + 3.3.X3 + 0.6.X4 + 1.0.X5, is used in the data analysis to determine the level of bankruptcy for the years 2016 to 2019. The findings of this study show that from 2016 to 2019 APLN, ADHI, ASRI, DILD, GAMA, MDLN, CTRA, and DART are in the danger zone according to the results of the bankruptcy prediction analysis based on the Altman Z-Score. BSDE company is in a vulnerable/grey zone. Meanwhile, the PLIN company is in a safe zone. The company that has the highest bankruptcy rate is DART and the company that has the lowest bankruptcy rate is PLIN.
Pengaruh Kepercayaan dan Kepemimpinan Transformasional Terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren Al Husna Dela Alfani; Hendra Harmain; Rahmi Syahriza
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): April 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i2.1540

Abstract

This study aims to determine the effect of trust and transformational leadership on the financial report accountability of Al Husna Islamic boarding school partially and simultaneously. This study uses quantitative methods with descriptive statistical analysis patterns and inferential statistics. The population in this study were all employees of the Al Husna Islamic boarding school, totaling 45 people using a sampling technique, namely Saturated Sampling. Sources of data used are primary data and secondary data. Data collection techniques using the questionnaire method (questionnaire). While the data analysis techniques used are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, regression analysis test, and hypothesis testing. This study shows that the variables of trust and transformational leadership have a positive and significant effect on the accountability of Islamic boarding schools. So it can be concluded that the better the trust and performance of the leader in managing the Islamic boarding school, the better the accountability of the financial reports of the Al Husna Islamic boarding school seen from its financial reports.
Pengaruh Perputaran Aset, Risiko dan Kebijakan Dividen Terhadap Pertumbuhan Laba pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Wawan Paimaon Simatupang; Hendra Harmain; Nurul Inayah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): April 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i2.1562

Abstract

Profit is the company's main goal as a good indicator to observe the company's growth. The company's ability to maximize profits is very important because basically all parties involved, such as investors and creditors, measure the company's success based on management performance in creating profits in the future. In order to gain profits and increase company profits from one period to the next, there are several aspects that need to be improved, such as the efficiency of the company's operational activities and the renewal of company management policies. Therefore this study aims to determine the effect of asset turnover, risk, and dividend policy on profit growth in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a quantitative research with secondary data obtained from the official website of the Indonesia Stock Exchange. The research population totaled 57 mining sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, then used purposive sampling to obtain a sample of 20 companies with a research period of 4 years. The amount of research data is 80 data. The data analysis technique used is multiple linear regression analysis which was tested with the help of SPSS version 25 software. Hasil penelitian menunjukkan bahwa secara parsial perputaran aset berpengaruh positif dan signifikan terhadap pertumbuhan laba, sedangkan secara simultan menunjukkan bahwa secara bersama-sama variabel perputaran aset, risiko, dan dividen berpengaruh secara signifikan terhadap pertumbuhan laba.
The Role of Financial Planning and Management for The Welfare of The People Through The Mosque (Case Study of Several Mosques in Medan City) Azka Rayyani; Khairunnisa Abd Samad; Hendra Harmain
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 1 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i1.7637

Abstract

This study aims to Analyse the role of financial planning and management for the welfare of the people through the mosque. The research method used is a case study by conducting interviews with mosque administrators, mosque financial managers and several worshipers. The results showed that the implementation of good financial plans and management in the mosque was able to increase the income of the mosque and worshipers, manage expenses effectively and provide benefits to worshipers and the surrounding community.
ANALISIS PROFITABILITAS DAN LIKUIDITAS UNTUK MENILAI KINERJA KEUANGAN SELAMA MASA PANDEMI COVID-19 khairunnisa khairunnisa; Hendra Harmain; Juliana Nasution
JURNAL ILMIAH MAHASISWA EKONOMI ISLAM Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Vol. 5 No.1, Mei 2023
Publisher : FEB Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeki.v5i1.25103

Abstract

The presence of the COVID-19 Virus, a deadly virus, shocked the majority of nations at the end of 2019. The company's performance, including its profit share, is unquestionably impacted by this condition, particularly in the pharmaceutical sector. Through liquidity and profitability ratios, the purpose of this study is to ascertain the financial performance of the company. A quantitative-descriptive method of research is used. The analysis of the data reveals that the profitability ratio, as measured by the average Return on Assets and Return on Equity from 2017 to 2021, respectively 0.5% and 1.64 percent, is below the industry average, and the liquidity ratio, as measured by the average Current Ratio from 2017 to 2021, is below the industry average. In contrast, the ratio of inventory to net working capital for 2017- 2021 has a negative result of -1,363%, which indicates that the ratio is not favorable due to the fact that current assets outnumber current liabilities. This demonstrates that the Covid-19 virus has a significant impact on the financial performance of the business. Suggestions from the author ensure that management always pays attention to the formal liquidity level set by the standards of the Ministry of BUMN
The Effect of Sharia Compliance and Islamic Corporate Governance on Financial Performance in Islamic Commercial Banks in Indonesia for the 2016-2021 Period Khairunnisa Putri Nabila; Hendra Harmain; Kusmilawaty .
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 1 (2023): Juni 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i1.1631

Abstract

This research uses a quantitative approach. The variable data type is secondary data, namely data obtained from the annual report published on the official website of each bank for the 2016-2021 period. The data analysis techniques used in this study include Descriptive Statistical Analysis, Classical Assumption Test consisting of Normality Test, Multicholinearity Test, Autocorrelation Test, and Heteroskedasticity Test, Hypothesis Test consisting of t Test, F Test, Coefficient of Determination, and Multiple Linear Regression Test with the help of the Eviews 10 application. The results of this study show that partially (t test) sharia compliance with islamic income ratio (IsIR) indicators has a positive and significant effect on financial performance. Partial sharia compliance with the profit sharing ratio (PSR) indicator has a positive and significant effect on financial performance. Partial sharia compliance with the Islamic investment ratio (IIR) indicator has a negative and insignificant effect on financial performance. Partial sharia compliance with the zakat performing ratio (ZPR) indicator has a negative and insignificant effect on financial performance. In part, Islamic corporate governance has a positive and significant effect on financial performance. Simultaneously (F test) the variables Islamic income ratio (IsIR), profit sharing ratio (PSR), Islamic investment ratio (IIR), zakat performing ratio (ZPR) and Islamic corporate governance (ICG) have a significant effect on the financial performance of Islamic commercial banks.
Co-Authors Addina, Chessara Adelina Sari Harahap Afrilinda Lubis, Yeni Aftiah, Nurul Ahmad Muhaisin B. Syarbaini Ainun, Sri Alfian, Ryan Allif Alyaa Zafira Darmawan Alyaa Zafira Darmawan Amanda, Annisa Rizka Ananti, Aurensia Apriliani, Nurhalimah Aprillia, Wina Aqwa Naser Daulay Ardena, Dinda Arfan Ikhsan Lubis Arifin Fauzi Lubis Armayani, Rini Ria Arnida Wahyuni Arnida Wahyuni Atika Atika Atika Atika Ayu Wulandari Azka Rayyani Azmi, Zul Azzahra, Nisa Buana, Arief Wira Cahaya, Nilam Chessara Addina Daim Harahap, Rahmat Dalimunthe, Moch. Idris Damanik, Anhari Gusvi Daniel Happy Putra Dela Alfani Dermawan, Ferry Fachrul Rozy Ginting , Nauval Haiban H, Masliannur. Handani, Mira Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harisman, Jasri Hasan Basri, Tengku Hasanah, Aulia Nurul Hasri Nasution Hidayah, Widyatul Himmatul Ulya Icha Puji Usti Ida Ayu Putu Sri Widnyani Imsar, Imsar Indah Lestari Ritonga Intan Zhafirah Rizqi Jauhariah Al-Islam Inayatullah Juliana Nasution Khairani Br Barus Khairunnisa Abd Samad Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Putri Nabila Khoirul Yahya Kiki Amelia Bancin Kusmilawaty . Laylan Syafina Lesmana, Suhaila Zahra Mardiani, Sherlita Mohd. Idris Dalimunthe Muhammad Alvin Yuzakhri Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Munadya Puteri Andisty Nadhrah Adlina Ritonga Nadratul Hasanah Lubis Nasada, Kayla Zahara Putri Naser Daulay, Aqwa Nasution, Mei Lani Nauval Haiban Ginting Nondangari, Fadhilah Nova Maharani Nur Ainun Nur Amalia Nuri Aslami Nurlaila Nurlaila Nurlaila Nurul Inayah Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani P, Nina Meisya. Pasaribu, Siti Nuridah Putra, Ary Satria Putra, Diki Ariansyah Putri Kemala Dewi Putri, Ararya Nabilah Rahamani, Nur Ahmadi Bi Rahmani, Nur Ahmadi Bi Rahmi Syahriza Rahmi Syahriza, Rahmi Ramzijah, Ramzijah Reni Ria Armayani Hasibuan Reza Hanafi Lubis Ritonga, Indah Lestari Riva Ubar Harahap Safrizan, Safrizan Saftiara Puspita Sahril Sahputra Saifhul Anwar Syahdan Salsabilla Febriani Samri Juliaty Nasution, Yenni Saparuddin Siregar Sari Bulan Tambunan Sari, Devi Yana Sari, Lionita Sekar Ayu Sridanti Shahira Azmi Sihombing, Amira Salsabila Afra Silalahi, Alistraja Dison Siregar, Sylviana Siti Aisyah Siti Aisyah Sri Rezeki Sutarno, Yungki Syahri Ramadhan Syakir, Ahmad Tambunan, Khairina Tanjung, Denny Akbar Tri Inda Fadhila Rahma Wahyu Syarvina Wawan Paimaon Simatupang Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yungki Sutarno Zahra, Annisa ZAHRINA GHAISANY PULUNGAN Zuhrinal M. Nawawi Zul Azmi Zulfita, Elsa