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All Journal Niagawan Krisna: Kumpulan Riset Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Agriprima : Journal of Applied Agricultural Sciences Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Riset Akuntansi dan Keuangan Maneggio: Jurnal Ilmiah Magister Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Sains Sosio Humaniora Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Agroteknika Kajian Akuntansi Jurnal Mantik JURNAL MUTIARA AKUNTANSI Methosika: Jurnal Akuntansi dan Keuangan Methodist International Journal of Business Economics (IJBE) Jurnal Akuntansi Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Cahaya Mandalika Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jumat Pertanian: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Journal of Applied Islamic Economics and Finance Journal of Agriculture and Animal Science Jurnal Riset Rumpun Ilmu Tanaman Mandiri: Jurnal Akuntansi dan Keuangan Medani : Jurnal Pengabdian Masyarakat Journal of Social Science International Journal of Economics and Management Income Journal: Accounting, Management and Economic Research Kajian Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Ekonomics, Finance, and Management Studies
Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
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Journal : International Journal of Business Economics (IJBE)

 1 
The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems Irfan Irfan; Eka Nurmala Sari; Muhyarsyah Muhyarsyah; Siti Irafah
International Journal of Business Economics (IJBE) Vol 1, No 2 (2020): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v1i2.5912

Abstract

This study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID  has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.
Role of Debt To Equity Ratio Mediating Effect Return On Assets and Current Ratio Against Firm Value Sutriono Sutriono; Eka Nurmala Sari; Muis Fauzi Rambe
International Journal of Business Economics (IJBE) Vol 3, No 1 (2021): SEPTEMBER - FEBRUARY
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v3i1.7519

Abstract

The food and beverage sector in manufacturing companies has an important role for the Indonesian economy. This study aims to determine, test and analyze the Debt to Equity Ratio mediating the effect of Return On Assets and Current Ratio on Price to Book Value in Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. In this study using an associative approach. The sampling technique used is purposive sampling with a sample of 10 food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The data collection technique is documentation technique, in the form of secondary data by taking data from the Indonesian Stock Exchange website. The data analysis technique used is descriptive statistical test, and SEM (Structural Equation Modeling) analysis by testing the outer model analysis, inner model analysis, and mediating effect analysis. The results showed that Return On Assets had an effect on the Debt to Equity Ratio. Current Ratio affects the Debt to Equity Ratio. Return On Assets has an effect on Price to Book Value. Current Ratio has no effect on Price to Book Value. Debt to Equity Ratio has an effect on Price to Book Value. Debt to Equity Ratio can mediate the effect of Return On Assets on Price to Book Value. And the Debt to Equity Ratio can mediate the influence of the Current Ratio on Price to Book Value.
The Effect of Return on Asset (ROA), Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Prices With Dividend Policy as an Intervening Variable Diki Prianda; Eka Nurmala Sari; Muis Fauzi Rambe
International Journal of Business Economics (IJBE) Vol 3, No 2 (2022): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v3i2.7521

Abstract

This study aims to determine, test and analyze the effect of ROA, CR, DER on stock prices with dividend policy as an intervening variable in basic and chemical industrial manufacturing companies for the period 20152019. This research is an associative quantitative research using documentation techniques. The population of this study amounted to 75 company. Research sample of 11 companies by using purposive sampling techniques and using SmartPLS as methode data analysis. The results showed that ROA, DER had a negative and insignificant relationship to stock prices. CR has a negative and significant relationship to stock prices. ROA, CR have a positive and insignificant relationship with dividend policy. DER has a positive and significant relationship to dividend policy. Dividend policy has a negative and significant relationship to stock prices. Dividend policy is not able to mediate the effect of ROA, CR, DER on stock prices.
Co-Authors Abdul Rahman Adi Harianto Agus Tina Ahmad Zubeir Rangkuti Anisa Putri Dz Arafat, Septrial Arfah Lubis Arniputri, Retna Bandriyati Ash Shidiqi, Moh Hasbi Ashadi, Riza Aulia, Aziz Bastari M Christia Christia Daniel Ebenezer Silaban Dartana, Andria Deliana, Deliana Dewi Ladesye Napitupulu Diki Prianda Dion Sofianto Purba Effendi, Mokhtar Eka Anggaraini Aritonang Elizar Sinambela Enda Noviyanti Simorangkir Erika, Friti Sinta Erni Murniati Fachrun Nissa Fahmi Pratama Afiad Fitriani Saragih Galumbang Hutagalung hardianto hardianto Hasibuan, Ira Maulida Sari HERI SUSANTO Herliani Herliani Hutagalung, Debora Elysa Illal Nurhabibah Irafah, Siti Irfan Irfan ., Irfan Irfan Irfan Irfan, Irfan Irma Handayani, Irma Ismayanti Polem Istanti, Ari Jamaludin, Mohd Faizal Bin Joppie Immanuel Tarigan Julfan Saputra Julita, Julita Jumangin Jumangin Khairani, Suci Laila Fajrin Manik Lestari, Sapta Linda Wahyu Marpaung Lubis, Arfah Lubis, Febby Putri Anasya Mangasi Sinurat Maya Sari Maya Sari Maya Sari MMSI Irfan ,S. Kom Moh Hasbi Ash Shidiqi Mohammad Ali Mudhor Mokhtar Effendi Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah MUIS FAUZI RAMBE Nasution , Lini Elisyah Nova Febriana Nunung Sri Wahyuni Nurhayati Nurhayati Nuryenda Pinta Tarigan Olivia , Hastuti Pipin Nurafika Pohan, Fitri Timaro Polem, Ismayanti Prawidya Hariani Prawidya Hariani Purba, Sadaukur Aeroki Purnama Sari, Devi Putri, Wan Raudhatuk Jannah Syah Raiesa Amin Ramadani, Ad Dini Elhilal Retno Wahyuningrum Retno Wijayanti Rico Nur Ilham Rilsha, Rilsha Riskha Armayni Lubis Rizki Arvi Yunita Rizkiani, Dianti Rizky Agung Syah Putra RS, Prawidya Hariani Rudi Junjungan Sirait Sanjaya, Refki Saragih, Fitriani Saragih, M. Ali Jaya Shidiqi, Moh Hasbi Ash Siti Irafah Sitohang, Sasmitha Sua Betria Dhani Susilowati, Erlin Sutan Amien Riyadi Siregar Sutriono Sutriono Syafrida Hani Syafrida Hani Syahputra, Rizki Syamsinah Sirait Syarief, Mochamad Edman Tatian Sartika Marbun Ulya, Shafira Hidayah Widia Astuti Widia Astuti Widia Astuti Widia Astuty Widya Astuty Yulanda, Kiki Yulida Arisanti Zainuddin Zatta Gahassani Hasibuan Zili Saidah Zulia Hanum