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All Journal Jurnal Akuntansi & Auditing Indonesia Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal SOLMA Proceeding of National Conference on Accounting & Finance Jurnal Riset Bisnis dan Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bisnis Net : Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Balance : Jurnal Akuntansi dan Manajemen Worksheet : Jurnal Akuntansi TOFEDU: The Future of Education Journal Journal of Business Management and Economic Development International Journal of Economics Studies

Ramadona Simbolon

Universitas Islam Sumatera Utara

Author-ID : 3705379

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengarauh Kebijakan Deviden Kebijakan Hutang dan Profitabilitas terhadap Ukuran Perusahaan Sektor dagang yang Terdaftar di Bursa Efek Indonesia Irwan Taufik Marpaung; Ramadona Simbolon; Shofwan Andri; Sri Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Study aims to provide empirical evidence regarding dividend policy, policy, and profitability in predicting firm value by testing each ble. using the rupiah currency unit in financial reporting, the company not experience a loss.The method used in the selection of objects in this is purposive sampling involving 13 manufacturing companies listed on donesia Stock Exchange (IDX) for the 2017-2021 periode with an vation period of 5 (five) years with 65 samples of companies. The tical model used in this study is a multiple linear regression analysis which was carried out with the help of the SPSS version 26 for window am.The results of this study indicate that the Dividend Policy (DPR) rofitability (ROE) have a significant effect on firm value. while the debt (DER) does not show a significant effect on firm value.

Force Majeure Dan Kebangkrutan Dalam Jangka Pendek: Pembuktian Pada Perusahaan Sektor Perdagangan Yang Terdaftar Di BEI Ramadona Simbolon; Adek Zuhrati Wardi; Jalilah Ilmiha; Sri Elviani
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 4, No 1 (2022): 30 Juli 2022
Publisher : Universitas Islam Sumatera Utara

Trading companies are currently really significantly affected by their operational performance so it is possible that trading companies in Indonesia in the era of the - pandemic have experienced a lot of financial distress or have entered a state of bankruptcy. The purpose of this study is to determine the effect of the Covid-19 pandemic on the bankruptcy of trading sector companies listed on the IDX in the short term. This study used 75 companies in the trading sector with observations of conditions before the pandemic and after the pandemic, namely in 2019 and 2020. To predict bankruptcy, the study used a modified Altman Z-Score calculation. Based on the results of the Z-Score calculation, it can be known that the condition of the company is included in the healthy zone, special attention or has the potential to go bankrupt. This research revealed that the Covid-19 pandemic affected the bankruptcy of trading sector companies

PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTAT DI BEI Aulia Khanza Mariva; Zufrizal Harahap; Ramadona Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

For some companies, investment activity is an important element of the company's operations and the assessment of the company's performance may be largely, or entirely dependent on the results reported in this section. The purpose of the study was to determine and analyze the effect of investment opportunity sets (IOS) and Corporate Governance mechanisms on the value of property companies listed on the Indonesian stock exchange for the 2018-2020 period. This study used 24 property sector companies for the period 2018 and 2020. The results showed that the Investment Opportunity Set (IOS) had no effect on the value of the company. This is evidenced by a significance value of .032 and a calculated t value of 1.001. Meanwhile, the significance level is smaller than the established significance level of 0.319 0.05. Therefore, the second hypothesis is not accepted because there is no positive effect of the Investment Opportunity Set on the value of the company. The Corporate Governance mechanism has no effect on the value of the company. This is evidenced by a significance value of 0.012 and a calculated t value of 0.712. Meanwhile, the significance level is smaller than the established significance level of 0.478 0.05. Therefore, the second hypothesis is not accepted because there is no potitive influence of institutional ownership on the value of the company.

Pengaruh Laba, Capital Intensity, Leverage, dan Aktivitas Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Delia Nur Syafella; Ramadona Simbolon; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to examine the effect of profit, capital intensity, leverage and activity on financial distress. The research sample was selected using a purposive sampling method, namely 51 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 and published complete financial statements in Rupiah. The analytical method used in this research is quantitative analysis with multiple linear regression. The results of this study indicate that the variables Capital intensity, Levareg, and Activity have a positive and significant effect on financial distress. While the profit variable has a negative and significant effect on financial distress. Taken together, the variables of Profit, Capital intensity, Leverage, and Activity together have a significant effect on Financial distress

Analisis Peran Dan Kualitas Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Pada Kantor Konsultan Pajak Ratna Tio Fadila, Reihana; Simbolon, Ramadona; Barus, Muhammad Joni; Sonata, Ilham; MS, Abdul Rasyid; Elviani, Sri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 2 (2024): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i2.10668

The purpose of this study is to find out whether the role of tax consultants and the quality of consultants have an influence on taxpayer compliance at the Ratna Tio Tax Consultant Office. This study uses a quantitative method with an observational analytical study design and cross-sectional thinking. The sample size for this study is 100 taxpayers, 20 corporate taxpayers and 80 individual taxpayers. The type of sampling in this study is Non-Probability and the sample collection method used is Purposive Sampling. The data collection method in this study uses a questionnaire containing questions regarding the quality and role of tax consultants, as well as compliance with paying taxes. The study uses a multiple linear regression analysis test using SPSS 21. Based on the results of the analysis, the role of tax consultants partially has a significant effect on taxpayer compliance. P-Value (0.000 < 0.05). The quality of the Tax Consultant does not have a significant influence on Taxpayer Compliance. P-Value (0.785 > 0.05). From the results obtained, the researcher conveyed suggestions to the DJP to develop insight regarding taxpayers in the field of taxation, so that by developing insight regarding taxpayers, taxpayers will develop compliance in paying their taxes.

Impact of Holding on Financial Performance and Governance: Evidence From Indonesia’s State-Owned Enterprise Simbolon, Ramadona; Elviani, Sri; Gustarina, Elina Rahmawati; Octavianika, Ika; Kinsky, Carina
International Journal of Economics Studies Vol. 2 No. 2 (2025): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/9xqrjv25

This research examines the influence of holding on the financial performance and governance of State-Owned Enterprise (SOE) carrying out holding companies. Paired t-test is used to examine the influence of holding on the financial performance and governance of State-Owned Enterprise (SOE) carrying out holding companies. This research reveals that the holding has a positive effect on the current ratio, but has no effect on ROA and ROE. Furthermore, this research reveals that holding companies have a negative effect on DER and BOPO. Apart from that, this research has a positive effect on the composition of independent commissioners but has no impact on the size of commissioners. This research confirms that holding contribute in the short term on financial performance and governance. The findings this study plays an important role in optimizing financial performance and strengthening SOE governance. This research also provides suggestion for SOE Management to prepare long term strategies, so that the holding company’s business objectives can be achieved. This research contributes to existing literature, by highlighting the financial performance, governance and SOE in Indonesia.

Ukuran Dewan Komisaris, Komisaris Independen, Debt to Equity Ratio: Pembuktian pada BUMN Holding di Indonesia Simbolon, Ramadona
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 6, No 2 (2024): 30 Desember 2024
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v6i2.11317

This study aims to empirically test the role of Board of Commissioners Size and Independent Commissioners on Debt to Equity Ratio (DER) in companies incorporated in the BUMN Holding structure in Indonesia. The study population includes all BUMN company entities that have undergone restructuring through the formation of a holding, with an observation period of one year after the holding was officially formed. The purposive sampling method was used in selecting the sample, resulting in 50 BUMN companies that met the criteria as objects of analysis. The findings of this study show interesting results that only Independent Commissioners are proven to have a positive and significant effect on DER, while the Size of the Board of Commissioners does not have a significant effect. This shows that the quality and independence of supervision are more important than the quantity of board members in influencing the company's capital structure decisions. Based on these findings, the government as the majority shareholder needs to be more selective in appointing members of the board of commissioners, by considering professional capabilities and maintaining their independence and objectivity in making strategic company decisions. In addition, this study recommends that the government strengthen the role and proportion of Independent Commissioners in the BUMN Holding governance structure. This effort is not only important in improving the accountability and effectiveness of internal supervision, but also contributes to increasing the credibility of state-owned companies in the eyes of investors, creditors, and financial market players more broadly

Pengaruh Ukuran Komisaris dan Komisaris Independen Terhadap Return on Equity pada Perusahaan BUMN yang Melakukan Holding Simbolon, Ramadona
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.11288

This study aims to examine the influence of the size of the board of commissioners (UKOM) and independent commissioners (KOMID) on Return on Equity (ROE). The population of this study consists of all state-owned enterprises (BUMN) that are engaged in holding. The sample size of this study is 47 state-owned enterprises (BUMN) selected using purposive sampling, with the criteria being BUMN that have officially formed a holding based on the Minister of BUMN's Decision or similar regulations, published complete and accessible annual reports during the period 2020–2023, and have information related to the structure of the board of commissioners as well as the financial performance indicator ROE. The research results reveal that the size of the board of commissioners does not affect ROE. However, this research also revealed an important finding that the size of independent commissioners has a positive and significant impact on ROE. The government needs to play an active role in maintaining the objectivity and independence of commissioners, so they are protected from political intervention. This is important to ensure the effectiveness of oversight on company operations, evaluation of strategic policies, and compliance with the principles of good corporate governance.

FAKTOR-FAKTOR YANG MEMPENGARUHI EFISIENSI INVESTASI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Aulia, Citra; elviani, sri; lubis, farida khairani; Simbolon, Ramadona
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6467

This study was conducted to analyze the factors that affect investment efficiency with company size as an intervening variable in Food and Beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The factors tested in this study include debt maturity, accounting conservatism, good corporate governance (GCG), and information asymmetry. Investment efficiency is important to determine a company's financial performance and ability to allocate capital optimally. This study uses a quantitative method with the Partial Least Square (PLS) approach to test the relationship between variables. Data were obtained from the company's annual financial report and processed using a statistical model to measure the direct and indirect influence of independent variables on investment efficiency through company size as a mediator. The results show that this study, (1) Investment efficiency is not affected by debt maturity, accounting conservatism, good corporate governance, and information asymmetry. (2) accounting conservatism and good corporate governance have a significant impact on company size, but debt maturity and information asymmetry do not affect company size (3) debt maturity, accounting conservatism, good corporate governance, and information asymmetry indirectly through company size function as intervening variables, do not have a significant effect on investment efficiency in Food and beverage companies listed on the Indonesia Stock Exchange.

PENGARUH EDUKASI KEUANGAN, LITERASI KEUANGAN, FINANCIAL TECHNOLOGY TERHADAP PERILAKU DALAM MENGELOLA KEUANGAN PADA MAHASISWA AKUNTANSI DI KOTA MEDAN Hamida, Novelia; Simbolon, Ramadona; Elviani, Sri
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6462

This study was conducted to analyze the influence of financial education, financial literacy, and financial technology on the financial management behavior of accounting students in Medan City. Students in Medan City totaling 11,825 are the focus population in this quantitative analysis. The sampling method uses non-probability sampling with a purposive sampling approach. The sample of this study was 387 students. With a quantitative approach and multiple linear regression method, data were collected from accounting students through questionnaires. The statistical method used in this study is the Statistical Program for Social Science (SPSS). The results of the study show that partially and simultaneously, the three independent variables have a significant influence on financial management behavior. Financial education provides a basic understanding of personal financial management, financial literacy helps students make the right financial decisions, and financial technology facilitates access and management of financial transactions. These findings indicate the importance of these three aspects in shaping healthy financial behavior among students.

Co-Authors Adek Zuhrati Wardi Andri, Shofwan Anisa Lukman Aulia Khanza Mariva Aulia, Citra Awaluddin . Barus, Muhammad Joni Cut Riska Jafira Delia Nur Syafella Elviani, Sri Fadila, Reihana Farida Khairani Fauzi Fauzi Gustarina, Elina Rahmawati Hamida, Novelia hasibuan, Siti Hamidah tulham diyah Irwan Taufik Marpaung Jalilah Ilmiha Kinsky, Carina Lubis, Farida Khairani Lusi Elviani Rangkuti MS, Abdul Rasyid Nur Augus Fahmi Nur Augus Fahmi Nur wahidah Octavianika, Ika Ronal H. T. Simbolon Safrida Safrida Shofwan Andri Sonata, Ilham Sri Puspa Dewi Sri Puspa Dewi Sri Puspa Dewi Teuku Fahmi Wasesa, Supar Windani, Amanda Syafira Yudha, Tri Kartika Yusrita Yusrita . Zenni Riana Zufrizal

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