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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 Ilmiah Metansi (Manajemen dan Akuntansi) 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 Mathematics Public Health Social Sciences

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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.
Desain Konten Kreatif dan Digitalisasi Perhitungan Harga Pokok Produksi untuk Meningkatkan Penjualan dan Produktivitas pada UKM Kerajinan Tangan Etnik Linda Craft di Percut Sei Tuan Kabupaten Deli Serdang Eli Safrida; Ilham Hidayah Napitupulu; Selfi Afriani Gultom; Khanti Listya
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 1 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i1.2043

Abstract

Salah satu UKM yang memproduksi kerajinan tangan etnik adalah Linda Craft. Produk yang dihasilkan mitra bernilai ekonomi. Mitra menghadapi kendala yaitu keterbatasan peralatan seperti mesin jahit dan tang tiga model. Kendala lain yang dihadapi adalah tidak adanya kemampuan mitra dalam menentukan harga pokok produksi yang tidak mencakup keseluruhan biaya sehingga menyebabkan terjadinya kesalahan dalam penentuan harga jual produk. Mitra juga mengalami kendala dalam membuat konten desain promosi yang menarik. Kendala tersebut dapat diatasi dengan adanya keterlibatan akademisi melalui pengabdian masyarakat. Tujuan pengabdian ini adalah memberdayakan kerajinan tangan etnik dengan pemanfaatan desain konten kreatif melalui aplikasi Canva dan digitalisasi perhitungan harga pokok produksi. Tujuan khusus pengabdian ini adalah memberikan pelatihan dan pendampingan pembuatan desain konten kreatif dengan aplikasi Canva, pelatihan perhitungan harga pokok produksi secara digital dan penyusunan laporan keuangan dengan aplikasi akuntansi UKM. Metode pelaksanaan yang dilakukan yaitu metode survey dan pemberian solusi terhadap permasalahan mitra.
Optimalisasi Digital Life Skill dalam Pembuatan Laporan Keuangan Sederhana dan Teknik Branding pada UKM Keripik Pisang Manis di Desa Ara Condong, Kecamatan Stabat Kabupaten Langkat Khanti Listya; Muhammad Asrin Jazuli; Novi Handayani Simbolon; Fatma Dwi Jati
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 1 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i1.2068

Abstract

Mitra pada kegiatan penfabdian ini merupakan salah satu UKM agroindustri yang memiliki potensi ekonomi dan sosial di Kabupaten Langkat, yaitu UKM pengolahan keripik pisang. Mitra memberikan value added (nilai tambah) pada pisang lilin sehingga menjadi makanan yang diminati. Selain itu, mitra meningkatkan product domestic bruto (PDB) Kabupaten Langkat. Mitra menghadapi beberapa kendala yaitu kurangnya alat bantu produksi, branding, pemasaran, dan pengelolaan keuangan. Pengabdian ini bertujuan meningkatkan penjualan dan produktivitas mitra dengan mengoptimalisasikan kemampuan membuat laporan keuangan secara digital, menghitung harga pokok penjualan (HPP) secara spesifik, dan mengoptimalkan pemasaran mitra dengan memanfaatkan media sosial yang disertai dengan branding berupa merek, logo, dan identitas produk. Metode pelaksanaan yang dilakukan yaitu metode survei dan pemberian solusi terhadap permasalahan mitra berupa pelatihan pembuatan laporan keuangan, perhitungan HPP, branding, dan pembuatan media promosi melalui media sosial serta marketplace.
Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Hilmi Ikhwan Harahap; Pirma Sibarani; Eli Safrida; Khanti Listya
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 2 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i2.310

Abstract

This research aims to empirically prove the influence of company size, Leverage and profitability on Tax Avoidance in non-cyclical consumer sector manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique in this research is the purposive sampling method. The sample in this research consisted of 35 companies and 175 observation data. The data collection technique used in this research is documentation techniques. Data was collected based on annual reports and audited financial reports of non-cyclical consumer sector companies for the period 2018 – 2022 which can be accessed via the official website of the Indonesia Stock Exchange. The data was processed and analyzed using multiple linear regression analysis techniques with SPSS version 25 software. The results of this research show that profitability has a negative effect on Tax Avoidance, while company size and Leverage have no effect on Tax Avoidance.
Analisis VAIC sebagai Determinan Kinerja Keuangan pada Perusahaan Perbankan di Bursa Efek Indonesia Pasaribu, Salmariana; Sibarani, Jojor Lisbet; Eli Safrida; Listya, Khanti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2794

Abstract

The advancement of technology in the digital era and the increasing competition in the banking industry demand that companies not only rely on physical assets but also leverage intellectual capital to enhance financial performance. Intellectual capital comprises physical capital, human capital, and structural capital, which must be effectively managed to create value ad    ded and maintain competitiveness. This study aims to examine the effect of intellectual capital on financial performance, measured by Return on Assets. It addresses the research gap arising from inconsistent findings in previous studies regarding the impact of intellectual capital components on profitability, as well as the limited focus on the Indonesian banking sector in the post-pandemic period (2020–2024), a critical era of accelerated digital transformation. This study employs the VAICTM (Value Added Intellectual Coefficient) method to measure intellectual capital, with its components Value Added Capital Employed, Value Added Human Capital, and Structural Capital Value Added as independent variables. Using purposive sampling, 19 out of 47 banking companies listed on the Indonesia Stock Exchange were selected. Data were analyzed through multiple linear regression using SPSS. The findings reveal that VACA, VAHU, and STVA each have a positive and significant effect on financial performance. The research model yields an Adjusted R² of 0.684, indicating that 68.4% of the variation in ROA is explained by intellectual capital. These results provide empirical evidence of the importance of intellectual capital in enhancing bank profitability and offer practical implications for banking management in optimizing intellectual resources.
Can fellow moderate the factors which influence impulsive buying in generation Z? Listya, Khanti; Siahaan, Sondang Beatrix; Pane, Ira
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.388

Abstract

Generation Z (Gen Z) is characterized by their comfort with technology, which they integrate into various daily activities like communication, education, entertainment, and online shopping. This technological immersion contributes to a more consumerist mindset among Gen Z when engaging in digital transactions, often leading to impulsive buying. Key elements driving this impulsive online behavior include lifestyle choices, promotional offers, and personal self-control. Additionally, societal and environmental pressures can encourage frequent online shopping for Gen Z, suggesting that peer influence might intensify the impact of lifestyle, promotions, and self-control on impulsive purchases. Various studies show that lifestyle, promotion, and self-control each influence impulsive buying, yet it remains unclear whether these variables simultaneously affect impulsive buying and whether peer influence serves as a determining factor in this relationship, particularly among Generation Z in Medan City. This study, conducted in Medan City, aimed to quantitatively assess how lifestyle, promotions, and self-control affect impulsive buying, with peer influence considered as a potential moderating factor. The research utilized a questionnaire as its primary tool, which was validated and found reliable through data quality and statistical tests. The linear regression analysis confirmed that lifestyle, promotions, and self-control each significantly impact impulsive buying. However, the analysis also revealed that peer influence does not act as a moderating variable for the effects of lifestyle, promotions, or self-control on impulsive buying.
Penguatan Strategi Melalui Tips Dan Trik Belajar Siswa Kelas 12 Untuk Kelulusan Perguruan Tinggi Negeri Listya, Khanti; Jazuli, Muhammad Asrin; Jati, Fatma Dwi
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 4 No. 2 (2023): Edisi November 2023
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/madiya.v4i2.1505

Abstract

Bimbingan belajar Primagama Tanjung Morawa merupakan salah satu bimbingan belajar setingkat SD sampai SMA. Pada pengabdian masyarakat ini difokuskan siswa setingkat SMA/MA khususnya kelas 12 SMA. Hal ini dikarenakan kurangnya pengetahuan tentang jalur masuk perguruan tinggi negeri dan kurangnya persiapan siswa kelas 12 SMA di Bimbingan Belajar Primagama Tanjung Morawa dalam menghadapi SNBP (Seleksi Nasional Berdasarkan Prestasi) dan SNBT (Seleksi Nasional Berbasis Tes). PMKM ini bertujuan untuk memberikan pemahaman dan pengetahuan kepada siswa kelas 12 SMA tentang jalur masuk perguruan tinggi negeri dan strategi yang tepat dalam menghadapi SNBP dan SNBT. Metode pelaksanaan PMKM ini terdiri dari tahap persiapan, tahap pelaksanaan, tahap evaluasi. Dimana pada tahap persiapan ini dilakukan obeservasi untuk mengetahui kondisi awal mitra, tahap pelaksanaan dilakukan dengan melaksanakan seminar sebagai solusi, dan tahap evaluasi dilakukan dengan cara membagikan kuesioner sebagai umpan balik bagi tim PMKM untuk mengetahui pehamaman mitra setelah dilaksanakannya seminar. Dari hasil seminar tersebut, diperoleh bahwa pemahaman siswa terkait jalur penerimaan mahasiswa di PTN dan strategi untuk mempersiapkan diri menghadapi SNBP dan SNBT setelah mengikuti kegiatan tersebut lebih meningkat daripada sebelumnya. Primagama Tanjung Morawa Tutoring is one of the elementary to high school level tutoring. This community service focuses on students at the SMA / MA level, especially grade 12 SMA. This is due to the lack of knowledge about public university entrance pathways and the lack of preparation of 12th-grade high school students at Primagama Tanjung Morawa Tutoring in facing SNBP (National Selection Based on Achievement) and SNBT (National Selection Based on Test). This PMKM aims to provide understanding and knowledge to 12th-grade high school students about public university entrance pathways and the right strategies for facing SNBP and SNBT. The method of implementing this PMKM consists of the preparation, implementation, and evaluation stages. In this preparation stage, observation is carried out to find out the initial condition of the partners, the implementation stage is carried out by conducting seminars as a solution, and the evaluation stage is carried out by distributing questionnaires as feedback for the PMKM team to find out the understanding of partners after the seminar. The seminar results showed that students' understanding related to admission pathways at PTN and strategies to prepare for SNBP and SNBT after attending the seminar improved.
Co-Authors Anita Putri, Anita Asrin Jazuli, Muhammad Budianto , Melvin Dina Pidiana Yurista Divhana Putri Dwi Jati, Fatma Evi Juliani Hutasoit Fani Adelia Fitri Zahriana Gultom, Selfi Afriani Hasibuan, Raya Puspita Sari Hilmi Ikhwan Harahap Ira Pane Jazuli, Muhammad Asrin Jessy Safitri Sitorus Jessy Safitri Sitorus Marisa Silvia Tiurma Putri Muhammad Asrin Jazuli Muhammad Ilham Napitupulu, Ilham Hidayah Novi Handayani Simbolon Nurhaflah Soraya Octaviani Barus Olivia, Jesslyn Pakpahan, Ghani Valessa Pasaribu, Salmariana Pirma Sibarani Putri Yadinda Kartika Sari Rahmadani Rahmadani Rizki Surya Andhayani Nasution Rizky Surya Andhayani Nasution Safrida, Eli Siahaan, Sondang Beatrix Sibarani, Jojor Lisbet Simanjuntak, Citra Tionar Sitorus, JessySafitri Situngkir, Anggiat Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sri Liniarti Sri Wardany Sri Wardany Sri Wardany Surianti, Meily Wilbert