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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Jurnal Scientia JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Widya International Journal of Applied Finance and Business Studies Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) JURNAL AKUNTANSI DAN BISNIS Jurnal Akuntansi, Keuangan dan Perpajakan Journal Accounting International Mount Hope
Khanti Listya
Politeknik Negeri Medan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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Learning Results and Online Learning Activities of Accounting Students During the Covid-19 Pandemic Khanti Listya
Jurnal Scientia Vol. 10 No. 1 (2021): Education, Sosial science and Planning technique
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.013 KB) | DOI: 10.35337/scientia.Vol10.pp62-69

Abstract

The Covid-19 pandemic that occurred greatly affected various activities in various fields, one of which was education. One of the most felt impacts is the change in the education system from face-to-face to online system. This study aims to determine accounting students' learning outcomes and online learning activities during the Covid-19 pandemic at Universitas Al Azhar. The subjects in this study were students majoring in accounting, amounting to 54 people. In this study, researchers surveyed to collect data. In addition to conducting surveys, researchers also made observations during online learning to find out the learning activities carried out by students. From the results of the study and observation, the next researcher conducted interviews with the research subjects. Based on the study results, it is known that online learning carried out by Accounting students at Universitas Al Azhar uses various supporting applications such as WhatsApp, Google Classroom, Google Meet, and Zoom. Online learning outcomes are assessed using the GPA as a reference for assessment. Based on the GPA obtained by students, it is known that there was an increase in student learning outcomes wherein the even semester of the 2019/2020 Academic Year the average GPA was 3.44 to 3.51 in the odd semester of the 2019/2020 Academic Year. In contrast to student learning outcomes which have increased, online learning activities for Accounting students during the Covid-19 Pandemic at the University are just the opposite. From the observations, it was found that the learning activities of accounting students during the Covid-19 pandemic at Universitas Al Azhar were 9 students in the active category, 15 students in the moderately active, 11 in the less active, and 19 students in the inactive. Furthermore, based on observations, it is known that the online learning activities of accounting students during the Covid-19 pandemic at Universitas Al Azhar have not been suitable, where the average student activity score is less than 23, which is 16.61. Based on the moderate activity of 16.61, it is known that the learning activities of Accounting students at Al Azhar University during the Covid-19 pandemic were less active. Based on the interviews, it is known that students, online learning activities of Accounting students experience many obstacles, including the difficulty of the internet network, limited internet quota, and lack of facilities such as laptops and computers. With these many obstacles, of course, it will affect student activities in following online learning. In addition, accounting students at Universitas Al Azhar focus more on listening to what the lecturers say in the online learning process. Students do not ask a lot of questions or provide feedback when learning activities take place. Learning activities tend to be one-way, where the lecturer is the only source in the online learning process.
Internal Control System Of Cash Receiving And Cash Expenditure In Bimbingan Belajar Primagama Tanjung morawa Khanti Listya Listya; Sri Liniarti; Rizky Surya Andhayani Nasution
Jurnal Mantik Vol. 5 No. 4 (2022): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

Large companies usually have good internal controls, while small companies, SMEs, and franchises typically ignore the importance of internal control. One of the business units with a small income volume is tutoring. Primagama is one of the most significant national mentors in Indonesia. Components of internal control consist of an integrated Prima Edu system, auditor participation, operating management style, and organizational structure. Auditor role in auditing operational financial statements and monitoring effectiveness control internals. The operating management style at Primagama Tanjung Morawa is a decentralized management operating style. The organizational structure is used to separate responsibilities and authorities explicitly in each section to prevent fraud in carrying out its functions. The internal control of cash receipts carried out at Primagama Tanjung Morawa has been going well. Still, two elements are not following the theory of internal control, according to Mulyadi. Overall, it is good because there is already a separation of functions in cash receipts and virtual accounts when students deposit tutoring fees. Internal control of cash expenditure carried out at Primagama Tanjung Morawa is not following the theory of internal control of cash dexpenditure according to Mulyadi.
Financial distress analysis using modified altman z-score model on PT.PLN (Persero) during the Covid-19 pandemic Khanti Listya; Sri Liniarti; Rizki Surya Andhayani Nasution
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.4024

Abstract

During the Covid 19 Pandemic, many companies experienced financial problems and had the potential to go bankrupt. Companies feel this private and state-owned condition, one of which is PT. PLN. As a form of anticipation of bankruptcy, a system is needed that can provide an early warning—financial distress analysis at PT. PLN during the Covid-19 Pandemic can be done by analyzing the Modified Z-Score Model. From the calculation of Z-Score in 2019, it is 3,688. Where Z > 2.60  indicates that PT PLN's financial condition is in the safe zone. Where, PT. PLN in 2019 is in good health and has a tiny possibility of bankruptcy. In 2020, the calculation of Z-Score 2020 was more than 2.60, which is 3.4971. So in 2020, the financial condition of PT. PLN is also in the safe zone and less likely to go bankrupt. Meanwhile, based on the results of the Z-Score calculation in 2021, PT. PLN is 1.6727, where the Z-Score is 1.10 < Z < 2.6. Based on these values, PT. PLN is in a gray zone, where the company is vulnerable. In this condition, the company experiences financial problems that must be handled appropriately
Analisis Pengelolaan Keuangan Desa di Desa Serbajadi Kecamatan Sunggal Kabupaten Deli Serdang Evi Juliani Hutasoit; Anggiat Situngkir; Eli Safrida; Khanti Listya
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 1 (2023): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i1.1085

Abstract

The purpose of this study was to determine and analyze the suitability of village financial management and the principles of village financial management in Serbajadi Village, Sunggal District, Deli Serdang Regency with Permendagri No. 20 of 2018. This type of research is a case study with a qualitative descriptive analysis approach. Data is generated by conducting questionnaires, interviews, and documentation. This research was conducted in Serbajadi Village, Sunggal District, Deli Serdang Regency. The object of this study is village financial management in Serbajadi Village. The results of this study indicate that the financial management of Serbajadi Village, which starts from planning to village financial accountability and the principles of village financial management in Serbajadi Village, are in accordance with Permendagri No. 20 of 2018.Abstrak Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kesesuaian pengelolaan keuangan desa dan asas pengelolaan keuangan desa di Desa Serbajadi Kecamatan Sunggal Kabupaten Deli Serdang dengan Permendagri No. 20 Tahun 2018. Jenis penelitian ini adalah studi kasus dengan pendekatan analisis deskriptif kualitatif. Data dihasilkan dengan melakukan kuesioner, wawancara, dan dokumentasi. Penelitian ini dilakukan di Desa Serbajadi Kecamatan Sunggal Kabupaten Deli Serdang. Objek dalam penelitian ini adalah pengelolaan keuangan desa yang berada di Desa Serbajadi. Hasil penelitian ini menunjukkan bahwa pengelolaan keuangan Desa Serbajadi yang dimulai dari perencanaan hingga pertanggungjawaban keuangan desa dan asas pengeloalaan keuangan desa di Desa Serbajadi sesuai dengan Permendagri No. 20 Tahun 2018.
Seminar Konsultasi Jurusan di SMA Nurul Iman Limau Manis Kecamatan Tanjung Morawa Kabupaten Deli Serdang Bersama Rahmadani Rahmadani; Novi Handayani Simbolon; Nurhaflah Soraya; Sondang Beatrix Siahaan; Khanti Listya
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 4 No 3 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v4i3.1444

Abstract

One effort to realize the quality of human resources is through education. In college, students are focused on one area that they are interested in and will later apply in the world of work. High school students who are about to graduate definitely want a good career for their future, giving rise to intense competition among students throughout Indonesia to be able to enter their favorite university and the major they dream of. Problems related to students' lack of knowledge about various departments in higher education are resolved through counseling or socialization methods using material presentation techniques and followed by discussion sessions. This activity was carried out in order to provide information to all Nurul Iman Limau Manis High School students who will continue their education to college. With this, they can find out the various specifications of majors which are the place where the student learning process takes place as well as the place where the mission and function of higher education are realized and can measure the abilities they have which can then be adjusted to the majors and universities of their interest.
Faktor Penentu Harga Saham pada Perusahaan Tekstil dan Garmen di Indonesia Putri, Anita; Pakpahan, Ghani Valessa; Gultom, Selfi Afriani; Listya, Khanti
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 1 (2024): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i1.1634

Abstract

The purpose of this study is to determine the factors that influence the stock prices of textile and garment companies in Indonesia in the period 2020 - 2022, where researchers observe the phenomenon of economic turbulence due to covid and inflation that occurs after covid. This research uses quantitative methods, whose data is obtained from the Indonesia Stock Exchange, there are 16 populations and 6 samples were selected based on purposive samples. The findings in this study are profitability consisting of earning per share and return on equity partially influences the share price of textile and garment companies listed on the IDX. Leverage has no effect on the share price of textile and garment companies listed on the IDX. Leverage in this study consists of debt to asset ratio and debt to equity ratio.AbstrakTujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi harga saham perusahaan tekstil dan garmed yang ada di Indonesia dalam jangka waktu 2020 – 2022, dimana peneliti mengamati fenomena turbulensi ekonomi akibat covid dan inflasi yang terjadi pasca covid. Penelitian ini menggunakan metode kuantitatif, yang datanya diperoleh dari Bursa Efek Indonesia, terdapat 16 populasi dan dipilih 6 sampel berdasarkan purposive sampel. Adapun temuan pada penelitian ini adalah profitabilitas yang terdiri dari earning per share dan return on equity secara parsial memberikan pengaruh terhadap harga saham pada perusahaan tekstil dan garmen yang terdaftar di BEI. Leverage tidak berpengaruh terhadap harga saham perusahaan tekstil dan garmen yang terdaftar di BEI. Leverage dalam penelitian ini terdiri dari debt to asset ratio dan debt to equity ratio.
PENGARUH STRUKTUR ASET MARKET VALUE ADDED PROFITABILITAS SERTA EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Olivia, Jesslyn; Budianto , Melvin; Sitorus, JessySafitri; Khanti Listya
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.246

Abstract

This research aims to determine the influence of Asset Structure, Market Value Added, Return on Assets and Earnings Per Share on Share Prices in food and beverage sub-sector companies listed on the IDX in 2020-2022. This research uses quantitative data and the research population that will be used in the research is 30 companies in the food and beverage sub-sector listed on the IDX in 2020-2022 with a research sample of 63. Partial research results show that Asset Structure has a negative and significant influence on Share Prices, Market Value Added has a positive and significant influence on Share Prices, Return On Assets has a negative and significant influence on Share Prices, Earnings Per Share has a positive and significant influence on Share Prices and Asset Structure, Market Value Added, Return On Assets and Earnings Per Share have a positive and significant influence on Share Prices
Bibliometric analysis with VOS Viewer of journal trends in risk management, firm performance, and firm value Listya, Khanti; Dwi Jati, Fatma; Asrin Jazuli, Muhammad
Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i1.5167

Abstract

Risk management that can be implemented optimally will help companies map risks. Risks that the company can adequately overcome will undoubtedly make the company's business processes run well, which is characterized by good company pro forma (performance). Company performance includes many aspects of a company, especially financial aspects. This improved company performance will undoubtedly be related to the company's value. Thus, there is a relationship between risk management, company performance, and company value, so it needs to be analyzed more deeply and thoroughly, one of which is by bibliometric analysis. The method combines convergent parallel types (Convergent Parallel Mixed Methods). Researchers collected quantitative data in the form of 500 publications from 2007-2022 with the PoP (Perish or Publish) application, and the data was tidied up with Mendeley Desktop and then carried out bibliometric analysis with VOSviewer software to produce visual displays, namely Network Visualization, Overlay Visualization, and Density Visualization. The visual display shows colourful lines interconnected to form a network that shows the relationship of publication citations between one another and nodes of varying colours and sizes that indicate the number of citations. The results of the analysis of publications on Risk Management, Company Performance, and company value show there are several other topics outside of these variables interconnected, consisting of 8 clusters. Each cluster consists of several issues and publications connected, as seen from the network on Network Visualization, Overlay Visualization, and Density Visualization
Pengaruh Ukuran Perusahaan, Struktur Aktiva, Likuiditas, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (2020-2022) Jessy Safitri Sitorus; Marisa Silvia Tiurma Putri; Octaviani Barus; Khanti Listya
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.8337

Abstract

This study was conducted with the aim of knowing the effect of company size, asset structure, liquidity and sales growth on capital structure. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period as many as 87 company samples. The analysis method used in this research is multiple linear regression analysis with SPSS application tools. This study uses data in the form of annual financial reports from each sample company published on the website www.idx.co.id. Simultaneously, the variable of company size, asset structure, liquidity and sales growth affect the capital structure. Furthermore, the result of t test in this research shows that 1) firm size has negative and significant effect on capital structure, 2) asset structure has positive and significant effect on capital structure, 3) liquidity has negative and significant effect on capital structure, 4) sales growth has positive and significant effect on capital structure.
PENGARUH POLITICAL CONNECTION, GENDER DIVERSITY, BOARD OF COMMISSIONERS DAN STATE OWNERSHIP TERHADAP TAX AGGRESSIVENESS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2018-2022 Wilbert; Jessy Safitri Sitorus; Khanti Listya
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.520

Abstract

Companies are one of the taxpayers who have the opportunity to carry out tax avoidance because of the perception that high profits will be in line with the high tax burden that must be paid. This is the basis for companies to minimize tax burdens, which are then known as tax aggressiveness, in order to achieve net profit that is in accordance with company expectations. This study was conducted with the aim of determining the effect of political connection, gender diversity, board of commissioners and state ownership on tax aggressiveness in BUMN companies. The method used is quantitative with a total population of 24 companies and a sample of 14 companies, so that the total observation data obtained is 70. The data analysis technique used is multiple linear regression with SPSS version 25. The conclusions of this study are: 1) political connection does not affect tax aggressiveness, 2) gender diversity partially has a positive and significant effect on tax aggressiveness, 3) the board of commissioners partially has a negative and significant effect on tax aggressiveness, 4) state ownership partially does not affect tax aggressiveness, and 5) political connection, gender diversity, board of commissioners and state ownership simultaneously have a positive and significant effect on tax aggressiveness.
Co-Authors Abdul Rahman Alfha Heman Oscario Zebua Anggiat Situngkir Anita Putri, Anita Asrin Jazuli, Muhammad Budianto , Melvin Citra Tionar Simanjuntak Dina Pidiana Yurista Divhana Putri Dwi Jati, Fatma Evi Juliani Hutasoit Fani Adelia Fatma Dwi Jati Fery Andrian FITRI ZAHRIANA Gultom, Selfi Afriani Hilmi Ikhwan Harahap Ira Pane Jazuli, Muhammad Asrin Jessy Safitri Sitorus Jessy Safitri Sitorus Jojor Lisbet Sibarani Marisa Silvia Tiurma Putri Meily Surianti Michael Bungaran Sitanggang Muhammad Asrin Jazuli Muhammad Asrin Jazuli Muhammad Asrin Jazuli MUHAMMAD ILHAM Muhammad Ilham Napitupulu, Ilham Hidayah Novi Handayani Simbolon Nurhaflah Soraya Octaviani Barus Olivia, Jesslyn Pakpahan, Ghani Valessa Pirma Sibarani Putri Yadinda Kartika Sari Rahmadani Rahmadani Raya Puspita Sari Hasibuan Rizki Surya Andhayani Nasution Rizky Surya Andhayani Nasution Safrida, Eli Salmariana Pasaribu Selfi Afriani Siahaan, Sondang Beatrix Sitorus, JessySafitri Situngkir, Anggiat Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sri Liniarti Sri Wardany Sri Wardany Syuhada, Putri Tince Margaretha Hutagalung Wilbert