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All Journal Jurnal Akuntansi Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Proceeding International Seminar of Islamic Studies Bussman Journal : Indonesian Journal of Business and Management Jurnal SALMAN : Sosial dan Manajemen Journal Research of Economics and Bussiness Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam
Siti Aisyah Siregar
Universitas Muhammadiyah Sumatera Utara
Religion Arts Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Pengaruh Pembiayaan Bagi Hasil Dan Pembiayaan Sewa Terhadap Laba Bersih PT. Bank Syariah Mandiri Siti Aisyah Siregar
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6867

Abstract

Abstract: Based on the type of problem studied, the research approach used is associative. The data collection technique used is the study of documentation by collecting data derived from the monthly financial statements of PT Bank Syariah Mandiri in 2017-2019. The data analysis technique used in this study is multiple linear regression. The research result is known that partially variable profit sharing financing has no effect and is insignificant to net profit. In addition, partially variable lease financing has no effect and signifies net profit. While simultaneously variable profit sharing financing and lease financing have a significant influence on net profit.
PENGARUH RETURN ON ASSET (ROA) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Siti Aisyah Siregar
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.639 KB) | DOI: 10.53363/buss.v2i1.40

Abstract

Stock price is one of the things that can attract the attention of investors to invest in a company, and this is an important thing to be considered by the owners or leaders of the company. The purpose of this study is to find out what the effect of Return on Assets (ROA) and Net Profit Margin (NPM) on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange in 2017-2019. The research method used is a causal design method that aims to determine the influence between two or more variables. The data used is secondary data in the form of company financial statements obtained from www.idx.co.id. The results of this study stated that Return On Asset (ROA) partially had a significant effect on the stock price, while Net Profit Margin (NPM) was partially had no effect and was insignificant to the stock price. Simultaneously Return On Asset (ROA) and Net Profit Margin (NPM) have a significant influence on the stock price of food and beverage sector companies listed on the IDX in 2017-2019
ANALYSIS OF LIQUIDITY RATIO TO MEASURE FINANCIAL PERFORMANCE Isna Ardila; Siti Aisyah Siregar
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to determine the financial performance of PT. Garuda Indonesia Tbk with using liquidity ratio analysis for the period 2017 to 2020. Ratio The liquidity used to measure financial performance is the Current Ratio and Cash Ratio. The data used in this study are in the form of financial statement data taken from the annual report of PT Garuda Indonesia, Tbk for 4 years. The data analysis method used is the analytical method horizontally, which compares financial statements for certain time periods. From the data analysis, it can be seen that the liquidity ratio of PT. Garuda Indonesia Tbk in the last 4 (four) years seen from the current ratio in 2017-2018 was 51.35%, 55.36%, 33.39%, and 12.49%. The results of the calculation of the cash ratio in 2017-2020 are 7.35%, 5.76%, 8.98%, and 4.69%. This indicates that the current ratio and cash ratio PT. Garuda Indonesia Tbk in unfavorable circumstancesKeywords: Liquidity Ratio, Current Ratio, Cash Ratio
Pengaruh Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), dan Financing Deposite Ratio (FDR) Terhadap Return On Aset (ROA) Pada Bank Umum Syariah dan Unit Usaha Syariah di Indonesia Tahun 2018-2020 Siti Aisyah Siregar
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Publisher : Fisarrearch

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1209.564 KB)

Abstract

Based on the type of problem studied, the research approach used is associative. The data collection technique used is a documentation study by collecting data from the monthly financial reports of Islamic Commercial Banks and Sharia Business Units in Indonesia for 2018-2020 contained in the Islamic banking statistical reports. The data analysis technique used in this research is multiple linear regression. The results showed that partially the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Financing Deposite Ratio (FDR) variables had no and no significant effect on Return On Assets (ROA). Meanwhile, simultaneously the variables of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Financing Deposite Ratio (FDR) have a significant influence on Return On Assets (ROA) in Islamic Commercial Banks and Sharia Business Units in Indonesia in 2018-2020.
PENGARUH PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Siti Aisyah Siregar
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Publisher : Fisarrearch

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Abstract

Based on the type of problem studied, the research approach used is associative. The data collection technique used is a documentation study by collecting data on the 2015-2019 financial statements. The data analysis technique used in this research is simple linear regression. The results show that sales have a significant effect on net income in food and beverage sub-sector companies listed on the Indonesia Stock Exchange.
Kebutuhan Anak Bedasarkan Al Qur’an Dan Ilmu Kesehatan Fauriyatul Ilma; Siti Aisyah Siregar; Mega Cahya Dwi Lestari
Al-Tarbiyah : Jurnal Ilmu Pendidikan Islam Vol. 3 No. 4 (2025): Oktober: Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/al-tarbiyah.v3i4.1085

Abstract

Children's needs Every individual has basic needs. And every child has special needs. Therefore, parents should understand what the basic needs of a child are. The basic needs of a child include 3 basic needs that are usually described, namely the needs of children in ASAH, ASIH, NURTURING. Needs are everything that man needs to sustain life and to obtain well-being and comfort. Abraham H. Maslow's Hierarchy of Needs takes the form of a pyramid: self-actualization, the need for appreciation, the need for belonging and love, the need for security (salvation), and physiological needs. This scientific paper uses the method of literature review and descriptive writing using primary and secondary sources. The results of this study show that the needs of a child must be considered by parents to achieve appropriate development for children based also on the Qur'an and health science.
Real Earnings Management: Study on Manufacturing Sector Rezki Zurriah; Masta Sembiring; Siti Aisyah Siregar
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2911

Abstract

The objective of research was to analyze the influence of the firm size, leverage, profitability, sales growth and free cash flow on real earnings management in companies manufacturing sector listed on the Indonesia Stock Exchange in the period of 2016 – 2020. The samples were 124 companies taken by using purposive sampling technique for the population of 193 companies at the total observation of 620 analytical units. Secondary data were gathered by conducting documentary studies such as annual financial and annual financial statements published on the websitewww.idx.co.id. The gathered data were analyzed by using panel data regression analysis. The results of the research showed that firm size, leverage, profitability, sales growth and free cash flow had a significant influence on real earnings management. Partially, firm size and profitability had a negative significant influence on real earnings management, while leverage and sales growth did not have any significant influence on real earnings management but free cash flow had a positive significant influence on real earnings management.
Evaluasi Kinerja Keuangan Berbasis Arus Kas pada PT Perkebunan Nusantara III Siti Aisyah Siregar
Journal Research of Economic and Bussiness Vol. 5 No. 02 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i02.1639

Abstract

This study employs a cash flow-based approach to evaluate the financial performance of PT Perkebunan Nusantara III (Persero), thereby providing an overview of the company's financial condition. The research applies a quantitative descriptive method using annual financial statement data for the 2020–2024 period. The analysis was conducted by calculating several cash flow ratios, including the cash interest coverage ratio, current debt coverage ratio, cash flow to net income ratio, capital expenditure ratio, total debt ratio, and cash flow adequacy ratio. The results indicate that the company has a relatively good capacity to meet interest obligations, maintain earnings quality, and finance investment activities through internal funding sources. However, the company's ability to settle short-term liabilities, total liabilities, and long-term financing needs remains relatively low. These findings suggest that the company needs to improve the management of cash flows generated from operating activities and strengthen its financial structure. Such efforts are essential to support sustainable improvements in the company's liquidity and solvency in the future. Keywords: Performance Evaluation, Financial Performance, Cash Flow, Cash Flow Ratios
Pengaruh E-Commerce dan Penggunaan Sistem Informasi Akuntansi Terhadap Efektivitas Kinerja UMKM di Kota Medan Nazla Salsabela; Siti Aisyah Siregar
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

Perkembangan teknologi informasi yang pesat telah memengaruhi berbagai aspek kehidupan, termasuk ekonomi Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan untuk menganalisis pengaruh e-commerce dan penggunaan sistem informasi akuntansi (SIA) terhadap efektivitas kinerja UMKM di Kota Medan. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Data dikumpulkan melalui kuesioner yang dibagikan kepada 100 responden yang merupakan pelaku UMKM di Kota Medan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa e-commerce secara parsial memengaruhi efektivitas kinerja UMKM. Secara parsial, sistem informasi akuntansi berpengaruh terhadap efektivitas kinerja UMKM. Sementara secara simultan, e-commerce dan sistem informasi akuntansi berpengaruh terhadap efektivitas kinerja UMKM.
Co-Authors Fauriyatul Ilma Isna Ardila Masta Sembiring Mega Cahya Dwi Lestari Nazla Salsabela Rezki Zurriah