Article Per Year (5 Year)
p-Index From 2020 - 2025
1.607
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Proceeding International Seminar of Islamic Studies Bussman Journal : Indonesian Journal of Business and Management Balance : Jurnal Akuntansi dan Manajemen Jurnal SALMAN : Sosial dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) 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

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
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

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

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
-
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
-
Publisher : Fisarrearch

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

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.
PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI KETIDAKPASTIAN LINGKUNGAN DAN DESENTRALISASI PADA PT. KARYA HEVEA INDONESIA Widya Asystasia Asystasia; Siti Aisyah Siregar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3915

Abstract

Penelitian ini bertujuan untuk menyelidiki dampak berbagai komponen sistem informasi akuntansi manajemen pada kinerja manajer. Desentralisasi serta ketidakpastian di tempat kerja berdampak secara langsung dan tidak langsung berdasarkan hasil penelitian. Studi ini dilakukan dengan menggunakan pendekatan kuantitatif. Peneliti menyebarkan kuisioner berskala likert kepada karyawan PT Karya Hevea Indonesia. Data dianalisis menggunakan prosedur PLS-SEM dan SmartPLS yang meliputi Analisis Outer Model, Analisis Inner Model, dan Uji Hipotesis. Temuan penelitian menjelaskan bahwa karakteristik sistem informasi akuntansi manajemen mempunyai dampak signifikan terhadap kinerja kerja manajer. Sedangkan ketidakstabilan dan desentralisasi di lingkungan kerja tidak berdampak pada kinerja manajer di PT Karya Hevea Indonesia
Pengaruh Current Ratio, Debt to Assets Ratio, dan Total Asset Turn OverTerhadap Return On Asset Pada PT. ACE Hardware Indonesia Tbk Tahun 2014-2021 Siti Aisyah Siregar
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1244.559 KB) | DOI: 10.59086/jam.v1i1.19

Abstract

The financial condition of a company is of course very necessary for various parties in need, including for potential investors and creditors and owners to ensure what the sustainability of the company is currently and in the future.To analyze can be done by doing a ratio of liquidity, solvability, activity, and profitability.The purpose of this study is to analyze and find out the influence of Current Ratio, Debt to Asset Ratio, and Total Asset Turn Over on Return On Assets at PT ACE Hardware Indonesia Tbk for the year 2014-2021.This research is an associative study with secondary data obtained from quarterly financial statements for 8 years.The analysis technique carried out is using Multiple Linear Analysis with the help of SPSS data processing.The results of the study said that partially the Current Ratio has no effect on Return On Assets, Debt to Asset Ratio has a negative and significant effect on Return On Assets, Total Asset Turn Over has a positive and significant effect on Return On Assets. While simultaneously Current Ratio, Debt to Asset Ratio, and Total Asset Turn Over have a positive and significant effect on Return On Assets in PT. ACE Hardware Indonesia Tbk 2014-2021. Keyword : Current Ratio; Debt to Asset Ratio; Total Asset Turn Over; Return On Asset
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.
Co-Authors Fauriyatul Ilma Isna Ardila Masta Sembiring Mega Cahya Dwi Lestari Rezki Zurriah Widya Asystasia Asystasia