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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Management Studies and Entrepreneurship Journal (MSEJ) GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Akuntansi Prima JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Mount Hope Global Economic Journal
Jessi Charina Sembiring
Universitas Prima Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Physics Social Sciences Other

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Education on The Role of Financial Literacy and Development at PT. Pawnshop Herlin Munthe; Bayu Wulandari; Namira Ufrida Rahmi; Thomas Firdaus Hutahaean; Maya Sabirina Panggabean; Dianty Putri Purba; Jessi Charina Sembiring; Ribka Sari Butar-Butar
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3450

Abstract

Literasi keuangan dalah sebuah investasi jangka panjang yang sangat dibutuhkan dan bemanfaat pada masyarakat dalam mengelola dan menjaga keuangan agar dapat terjaga dan dapat dibutuhkan setiap saat yang memiliki kebutuhan yang mendesak. Adapun tujuan dari pengabdian kepada masyarakat ini untuk mengetahui bahwa peranan literasi dalam perkembangan keuangan sangat diperlukan. Pengabdian kepada masyarakat ini dilakukan oleh dosen universitas prima Indonesia fakultas ekonomi sebagai tri darama perguruan tinggi. dilaksanakan di Kantor PT Pegadaian Gajah Mada Alamat: Jl. Gajah Mada, Sei Sikambing D, Kec. Medan Petisah, Kota Medan, Sumatera Utara 20114. Waktu pelasanaan 27 Oktober 2023. Kegiatan pengabdian yang dilakukan menggunakan metode ceramah dan diskusi. Literasi keuangan juga dapat mendukung kekayaan financial dalam pertumbuhan ekonomi. Dengan memahami literasi keuangan maka seseorang dapat menentukan produk investasi sesuai dengan kemampuan dan kebutuhn untuk jangka panjang.
PENGARUH GROSS PROFIT MARGIN, NET PROFIT MARGIN DAN PERTUMBUHAN PENJUALAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2023 Jessi Charina Sembiring; Wilsa Road Betterman Sitepu; Ninta Katharina; Lara Asmara; Tetty Tiurma Uli Sipahutar
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5075

Abstract

This research is aimed at determining the influence of Gross Profit Margin, Net Profit Margin, and Sales Growth on Profit Growth (in Manufacturing Companies listed on the IDX in 2019-2023). The data used is Secondary Data and the sampling method is purposive sampling, namely carrying out the best assessment to fulfill what has been determined with a sample of 11 companies for 5 years. The research approach uses a quantitative assessment approach. The technique used in the research is a multiple linear analysis technique using the SPSS 26 application. The research results show that gross profit margin, net profit margin, and sales growth have a simultaneous and significant effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) . Gross Profit Margin partially influences Profit Growth (in manufacturing companies listed on the IDX in 2019-2023). Net Profit Margin has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) and sales growth has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) Keywords: Gross Profit Margin, Net Profit Margin, Sales Growth, Profit Growth
FINANCIAL RATIO ANALYSIS IN PREDICTING PROFIT CHANGES IN INDUSTRIAL COMPANIES CONSUMPTION GOODS LISTED ON THE EXCHANGE INDONESIAN EFFECTS 2019-2022 Endang Ratnawati zai; Bottor Renata Amanda Sirait; Jessi Charina Sembiring; Dewi Simatupang
Mount Hope Economic Global Journal Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i2.321

Abstract

Financial reports are an important piece of information that contains various conditions of the company in a certain period, and can be a general picture in measuring the company's success, especially from the perspective of investors in order to predict changes in company profits in the future. This research aims to analyze financial report data of consumer goods companies listed on the Indonesia Stock Exchange (BEI) in the period 2019 to 2022 to determine the effect of financial ratios including Liquidity, Profitability, Solvency and Activity on Profit Changes with a total of 56 samples. Based on the research results, it shows that the Liquidity Ratio through the Current Ratio (CR) proxy and the Solvency Ratio through the Debt to Assets Ratio (DAR) have a negative effect on Profit Changes in consumer goods companies. Meanwhile, the Profitability Ratio through Return on Assets (ROA) and the Activity Ratio with Total Assets Turnover (TAT) show a significantly positive effect on Profit Changes in consumer goods companies.
THE INFLUENCE OF INFLATION, RETURN ON ASSETS (ROA), AND DEBT TO EQUITY RATIO (DER) ON STOCK PRICES OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2019 TO 2023 Irfan Fernando Sijabat; Yogi Juventus Suratma Karokaro; Jessi Charina Sembiring; Dewi Simatupang
Mount Hope Economic Global Journal Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i2.469

Abstract

This study aims to analyze and test the influence of Inflation, Return On Assets (ROA), and Debt to Equity Ratio (DER) on the stock prices of Food and Beverage companies listed on the Indonesia Stock Exchange from 2019 to 2023. The independent variables in this research are Inflation, Return On Assets, and Debt to Equity Ratio. The dependent variable is the Stock Price. The population consists of 95 Food and Beverage companies listed on the Indonesia Stock Exchange during 2019 - 2023, and the sample includes 21 companies. Data testing and analysis were conducted using E Views 12 software with panel data. Using multiple linear regression analysis, the partial test results indicate that Inflation, ROA, and DER simultaneously do not affect stock prices. The partial test also shows that Inflation, ROA, and DER have no effect on the stock prices of Food and Beverage companies listed on the Indonesia Stock Exchange from 2019 to 2023, with a coefficient of determination of 5%.
The Role Of Business Diversification, Education And Development Activities On Business Performance Of Construction Companies Listed In Indonesian Stock Exchange Jessi Charina Sembiring; Hendayani, Nenden; Rina Apriliani; Teguh Prakoso; Firman Dera
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 3 (2024): Juni 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i3.2421

Abstract

The aim of this research is to analyze the development of companies in the capital market, especially in the accounting aspect. The companies in this study consist of a large number of subsidiaries, associated companies, and multi-group companies. This is an applied study that uses developments in accounting doctrine, particularly those that influence balance sheet analysis, comparison of financial statements over time, and ratios. The analysis results indicate an increase in stock prices, followed by a general decline the following year, likely due to changes in the economic cycle. Regarding the debt situation, there has been a significant increase. Despite this, increases continued, reaching figures that would be difficult to maintain in the future. The following year, the figure decreased due to the crisis and the disinvestment process mentioned earlier. From this analysis, it appears that the construction group experienced significant challenges in managing their debt and assets over the period, which is reflected in their share price movements, turnover, and results. The composition and variations of the group's balance sheet showed major changes during the period, mainly due to the expansion of lines of activity that required large investments in permanent structures. This situation is unsustainable and requires significant disinvestment. This shows that the capital and financial management of these groups play a very important role in maintaining the stability and growth of their companies. Additionally, we must carefully make investment decisions and manage debt to avoid creating unwanted risks in the future.
Pengaruh Ukuran Perusahaan, Struktur Modal, Return On Equity Dan Current Ratio Terhadap Penghindaran Pajak Pada Perusahaan Sektor Barang Konsumsi Periode 2018-2022 Vanessa Wijaya; Fioni Potami; Jessi Charina Sembiring; Dewi Ratna Sari Simatupang
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.v7i5.11375

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruhUkuran Perusahaan, Struktur Modal, Return On Equity dan Current RatioTerhadap Penghindaran Pajak. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode penelitian kuantitatif dengan jenis penelitian deskriptif kuantitatif yang bersifat explanatory research. Populasi penelitian ini adalah seluruh perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia berjumlah 50 perusahaan, Sampel penelitian ini sebanyak 14 perusahaan dengan teknik pengambilan sampel purposive sampling. Metode analisis data yang digunakan adalah regresi linear berganda.Hasil penelitian uji f dimana f hitung3.010> f tabel 2.51 dengan tingkat signifikan < 0,05 menunjukkan secara simultanUkuran Perusahaan, Struktur Modal,Return on Equitydan Current Ratioberpengaruh signifikan terhadap Penghindaran Pajak Pada Perusahaan Sektor Barang Konsumsi Periode 2018-2022. Hasil penelitian uji t dimana hanya Return on Equityyang memiliki pengaruh negatif dan signifikan terhadap Penghindaran Pajak dan sisanya Ukuran Perusahaan, Struktur Modal dan Current Ratio tidak memiliki pengaruh terhadap Penghindaran Pajak. Hasil analisis koefisien determinasi diperoleh nilai Adjusted R2sebesar 0.104, artinya variasi variabel Ukuran Perusahaan, Struktur Modal, Return On Equity dan Current Ratioadalah sebesar 10.9%, sedangkan sisanya sebesar 89.1% dijelaskan oleh variabel lainnya.
Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage Dan Financial Distressterhadap Maajemen Laba Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Di Bursa Efek Indonesia Tahun 2020-2022 Pinky Ussa Br Sebayang; Nelty Evoripka Sembiring; Jessi Charina Sembiring; Dewi simatupang simatupang
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.v7i5.11641

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh variabel Profitabilitas, Leverage, Ukuran Perusahaan, dan Financial Distress terhadap manajemen laba pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di bursa efek selama periode 2020-2022. Metode analisis yang digunakan adalah olah data SMART PLS, yang digunakan untuk menilai validitas dan reliabilitas variabel serta mengidentifikasi arah hubungan antara variabel independen dan dependen. Hasil dari penelitian ini menyatakan jika variabel ukuran perusahaan, leverage, dan finansial distress berpengaruh secara positif dan signifikan terhadap manajemen laba namun untuk variabel profitablitas dinyatakan tidak berpengaruh terhadap manajemen laba. Dengan pendekatan ini, diharapkan dapat diperoleh pemahaman yang lebih mendalam tentang pengaruh variabel tersebut terhadap praktik manajemen laba di sektor tersebut.
The The Influence Of Return On Assets (ROA) And Capital Adequacy Ratio (CAR) On Profit Growth In The Banking Sector Listed On The Indonesia Stock Exchange For The Period 2021 – 2023 Agnessia Ketaren; Jessi Charina Sembiring; Mutia Fitri Chania
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8282

Abstract

This study aims to examine the influence of Return on Assets (ROA) and Capital Adequacy Ratio (CAR) on profit growth using a descriptive quantitative approach with an explanatory research design. The population includes all companies in the sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023, with 33 companies selected as samples through purposive sampling, resulting in a total of 99 observations. The data analysis process applies multiple linear regression. The F-test results confirm a significant simultaneous effect of ROA and CAR on profit growth (F count 21.949; p < 0.05). The t-test shows a negative and significant partial effect from both variables. The coefficient of determination (Adjusted R²) of 0.456 indicates that 45.6% of the variation in profit growth can be explained by ROA and CAR, while the remaining variation is influenced by other factors not included in this study.
Co-Authors Agnessia Ketaren Albert Jonatan Taruli Situmorang Andreas Andreas Bayu Wulandari Bottor Renata Amanda Sirait Butar Butar, Ribka Sari Christin Christin Depi Purba Dewi Ratna Sari Simatupang Dewi Simatupang Dewi simatupang simatupang Divianny Violin Wijaya Elisa Elisa Emelia Gabriella Tarigan Endang Ratnawati zai Fioni Potami Firman Dera Hendayani, Nenden Herlin Munthe Herman Herman Irfan Fernando Sijabat Lara Asmara Maya Sabirina Panggabean Maya Sabirina Penggabean Meri Arthanty Zebua Mutia Fitri Chania Namira Ufrida Rahmi Nelty Evoripka Sembiring Ninta Katharina Pinky Ussa Br Sebayang Purba, Dianty Putri Rina Apriliani Rudy Anggriawan Seli Pebiola Br Ginting Shelly Wijaya Wijaya Supra Felix Sianipar Surti N. Sihombing Teguh Prakoso Tetty Tiurma Uli Sipahutar Thomas Firdaus Hutahaean Vanessa Wijaya Vidya Fahira Vivian Wijaya Willie Anderson Willy Ivandy Wilsa Road Betterman Sitepu Witya Shalini Yogi Juventus Suratma Karokaro Yoni Dwinatasari