Article Per Year (5 Year)
p-Index From 2020 - 2025
1.756
P-Index
This Author published in this journals
All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Akuntansi Barelang Accounting and Business Journal Economics, Business and Management Science Journal Jurnal Ekonomi Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Puan Indonesia Return : Study of Management, Economic and Bussines Jurnal Pengabdian Kepada Masyarakat dan Desa (PASSA)
Purba, Arlina Pratiwi
Politeknik Negeri Medan
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT BNI (PERSERO) TBK Arlina Pratiwi Purba
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5562

Abstract

The purpose of this study was to determine the company's financial performance using the Economic Value Added (EVA) and Market Value Added (MVA) methods. The type of research used is descriptive using a quantitative approach. The object of research is PT BNI (Persero), Tbk for the 2016-2021 period. The data used is secondary data in the form of a Statement of Financial Position and Income Statement obtained from the official website of PT BNI (Persero) Tbk. Data analysis technique using EVA and MVA methods. The results of the research conducted show that in 2016, 2017, 2018, 2019 and 2021 always produce positive EVA and MVA values, this shows that PT BNI (Persero) Tbk is able to generate economic and market added value for shareholders and have good financial performance. But in 2020 PT BNI (Persero) Tbk only produced a positive MVA value while EVA was negative, this indicates that the company does not always generate economic added value for the company.
ANALISIS PENERAPAN SAK ETAP DALAM PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI NEGERI SMPN 7 PEMATANG SIANTAR Eva Malina Simatupang; Arlina Pratiwi Purba
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.773 KB)

Abstract

IAI has issued a Standard Financial Accounting entity without Public Accountability, also known as SAK ETAP. SAK ETAP is intended to accommodate the needs of an entity, which does not significantly have accountability, to operate such as Small and Medium Enterprises (SMEs) and cooperatives. SAK ETAP is a standard that regulates the accounting treatment of MSMEs and cooperatives in Indonesia, but all cooperative activities are also guided by the latest laws and government regulations issued by relevant ministers in this case the Minister of Cooperatives and Small and Medium Enterprises Regulation (K -UKM) Republic of Indonesia No 12 of 2015, concerning General Guidelines for Cooperative Accounting. This study aims to evaluate the implementation of SAK ETAP in the financial statements of Pematang Siantar Junior High School 7 Cooperative. SMP N 7 Pematang Siantar Civil Servants Cooperative is a cooperative in a savings and loan business. The financial statements of Pematang Siantar Middle School 7 N Cooperative Cooperative are not in accordance with the SAK ETAP standard.
FACTORS INFLUENCING ACCOUNTING STUDENTS' FINANCIAL LITERACY AT WIDYATAMA UNIVERSITY, BANDUNG PA. Andiena Nindya Putri; Arlina Pratiwi Purba; Ahmad Sani
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

The spread of the Covid 19 virus has shaken the economy in various countries, including Indonesia. This is due to the lack of financial literacy in society, starting from the young adult phase, especially for students. Financial problems can cause stress, and about 73% of students in the campus community report experiencing difficulties related to finances. The purpose of this study was to determine the extent to which factors influence financial literacy such as financial attitudes, family environment, peer pressure and financial efficacy . This type of research is quantitative research with a descriptive approach. The samples studied were all S1 Faculty of Economics Accounting Study Programs at Widyatama University Bandung, sampling in this study used purposive sampling, so using the above calculation it was known that the population was 251 students, a sample of 155 students was taken in this study. Data analysis techniques in this study used validity tests, reliability tests and structural model tests. The results of this study indicate that family environmental factors do not have a significant effect on financial literacy, while financial efficacy factors have a significant effect on financial literacy, financial attitudes have a significant effect on financial literacy, and peer pressure has a significant effect on financial literacy. This is consistent with research (Thomas & Subhashree, 2020) that financial knowledge, financial attitudes, parental influence, and peers have a direct and positive effect on the level of financial literacy in Engineering undergraduate students
Penilaian Kinerja Keuangan Berdasarkan Metode Market Value Added (MVA) pada PT Kimia Farma (Persero) Tbk Arlina Pratiwi Purba
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.344

Abstract

This final report is entitled "Financial Performance Assessment Based on the Market Value Added (MVA) Method at PT Kimia Farma (Persero) Tbk for the 2018-2021 Period". The purpose of this final report is to determine the financial performance of PT Kimia Farma (Persero) Tbk in terms of the financial statements using the Market Value Added (MVA) method. The data used is secondary data obtained through the official website of PT Kimia Farma (Persero) Tbk and analyzed using the Market Value Added (MVA) method. The results of the final report show that the MVA of PT Kimia Farma (Persero) Tbk in 2018, 2020 and 2021 is positive, meaning that the performance of the management of PT Kimia Farma (Persero) Tbk is successful in maximizing investor wealth while 2019 is negative, meaning that the performance of the management of PT Kimia Farma (Persero) Tbk has not been successful in maximizing investor wealth.
The Implementation of Value Chain Holistic Model of Ulos Weaving Fabric Creative Industry Dameria Naibaho; Arlina Pratiwi Purba; Anggiat Situngkir; Jojor Lisbet Sibarani
Return : Study of Management, Economic and Bussines Vol. 3 No. 4 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i3.224

Abstract

This research has a long-term goal to increase the income of stakeholders in the us weaving fabric industry in North Sumatra and the National Gross Domestic Product in Indonesia. The specific target to be achieved is to improve the concept of a value chain holistic model of the Ulos weaving fabric industry, which will soon be implemented. The methods used in achieving this goal are an experimental study by a value chain holistic model of the Ulos weaving fabric industry using the strength and opportunities strategy. Through a Focus Group Discussion involving MUSRENBANG, KOPERINDAG, City Government, Provincial Government, Ulos Weaving Fabric Manufacturers Group, Weaver Group, and Producers Cooperative, information and data will be collected, which will be grouped into Strengths, Weaknesses, Opportunities, and Threats information. The evaluation of data and information through a SWOT analysis shows the results that the proposed model is good and continues to implement a production and marketing strategy, where the establishment of a production cooperative will strengthen SMEs with a joint commitment of members and will facilitate the capital. The Association of SMEs was formed to produce quality production and standardized prices so as to be able to deal with internal competition properly, which will be able to support the Lake Toba tourist destination as a tourism activity in North Sumatera. Standing for marketing is also needed to support the construction of toll roads along the Lake Toba area through the tourist gateways of Medan and Silangit.
ANALYSIS OF FINANCIAL STATEMENTS WITH ALTMAN Z-SCORE AND SPRINGATE MODELS ON PT. HERO SUPERMARKET, Tbk Purba, Arlina Pratiwi
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i1.1135

Abstract

The company was founded basically in the hope of generating profit, creating market segments or customers and carrying out development in products against the needs of the desired community. In fact, often these assumptions miss and are far from hopeful. Companies that have been doing activities for a certain time sometimes have to be liquidated due to financial difficulties and eventually go into bankruptcy. The threat of bankruptcy does not occur if the company conducts an analysis as early as possible using a company's financial statements. One method of analysis in predicting bankruptcy is the Altman Z-Score method and the Springate method. The purpose of this research is to find out the results of the prediction of potential bankruptcy PT. Hero, Tbk period 2016-2019 using Altman Z-Score and Springate models. Population in this study PT Financial Statements. Hero, Tbk, while the sample in this study is PT Financial Report. PT. Hero, Tbk Period 2016-2019.The results show pt. Hero Supermarket, Tbk based on the Altman Z-Score method, in 2016-2019 the company can be categorized as a company not bankrupt/ healthy company. Based on the Springate method in 2016 and 2019 the company is categorized as a company not bankrupt / healthy, while in 2017 and 2018 is predicted as a bankrupt company/unhealthy company.
Analysis Of Financial Statement In Measuring Financial Performance at PT Permata Bank Tbk Purba, Arlina Pratiwi
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i2.3917

Abstract

This study aims to determine the bank’s financial health based on the Solvency Ratio, Profitability Ratio, and Liquidity Ratio at PT Bank Permata, Tbk. The type of data used is secondary data. The population in this study is the Statement of Financial Position and Profit and Loss Statement of PT Bank Permata Tbk, while the research sample is the Income Statement and Statement of Financial Position of PT Bank Permata Tbk for the 2017-2019 period. The data processing technique uses Financial Statement Ratios in the form of Solvency Ratios, Profitability Ratios, and Liquidity Ratio. The results of data analysis show the Solvency Ratio in the Primary Ratio, and Capital Adequacy Ratio from 2017 to 2019 based on the standard ratio set by Bank of Indonesia, it can concluded that PT Bank Permata, Tbk is in the healthy category. Profitability Ratio on Gross Profit Margin, Return on Equity Capital, Return On Assets from 2017 to 2019 based on the ratio standards set by Bank of Indonesia, it can concluded that PT Bank Permata, Tbk is in a healthy category. The liquidity ratio in the Quick Ratio, Cash ratio, and Loan to Deposit Ratio in 2017 to 2019 based on the standard ratio set by Bank of Indonesia can concluded that PT Bank Permata, Tbk is categorized as healthy
PELATIHAN MEDIA PEMBELAJARAN POWERPOINT BERBASIS ONLINE MENGGUNAKAN CANVA DI SMK SWASTA TRISULA DOLOK SANGGUL Purba, Arlina Pratiwi; Purba, Angelia Maharani; Sitanggang, Ernie Shinta Yosephine; Simatupang, Eva Malina
PUAN INDONESIA Vol. 5 No. 2 (2024): Vol. 5 No. 2 (2024): Jurnal Puan Indonesia Vol 5 No 2 Januari 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.179

Abstract

SMK Swasta Trisula Dolok Sanggul is one of the private schools in Dolok Sanggul. This school has 3 departments, namely (1) Department of Light Vehicle Engineering (Automotive), (2) Audio Video Engineering (Electronics Engineering) and (3) Computer and Network Engineering. The results of learning observations at Trisula Dolok Sanggul Private Vocational School in Humbang Hasundutan Regency show that learning during this pandemic still uses WhatsApp groups to inform students about assignments. This is felt to be less effective for students. Apart from that, teachers at Trisula Dolok Sanggul Private Vocational School are still not optimal in utilizing information technology and the internet as learning media. By conducting more intensive training for teachers and students regarding the use of learning media and the function of media in the learning process, it is hoped that teachers will use digital-based learning media more often, because the use of digital-based learning media will be very beneficial for students in understanding the subject matter even though it has already been implemented. face to face/offline and students are more motivated to take part in these lessons. he conclusions from this activity are:1. Increased use of online-based PowerPoint learning media by teachers to improve student quality 2. Increased student motivation in participating in learning through Powerpoint learning media provided by the teacher 3. Providing 1 unit of ViewSonic SVGA 4000 ANSI LUMENS/HDMI Projector to SMK Swasta Trisula Dolok Sanggul 4. Monitoring is carried out after the implementation of service activities
ANALYSIS OF BANK HEALTH LEVEL USING RGEC METHOD AT PT BANK NEGARA INDONESIA (PERSERO) Tbk Arlina Pratiwi Purba
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i1.9473

Abstract

This study aims to determine the health level of PT Bank Negara Indonesia (Persero) Tbk for the 2021-2023 period in terms of Risk profile, Good Corporate Governance (GCG), Earnings, Capital, and RGEC (Risk profile, GCG, Earnings, and Capital) as a whole. This type of research is quantitative using secondary data sources in the form of financial reports of PT Bank Negara Indonesia (Persero) Tbk for the 2021-2023 period. The data analysis technique used is bank health analysis with the Risk (Risk-based Bank Rating) RGEC approach. The results of the study show that during the 2021-2023 period: (1) The Risk Profile Aspect of PT Bank Negara Indonesia (Persero) Tbk for the 2021-2023 period was in a healthy condition with an average NPL value of 4.05%; 3.05%; 2.32% and LDR of 72.98%; 77.45% and 5% percent. The GCG aspect is in a healthy condition with a composite value of 2, (3) The Earnings aspect in the form of ROA and NIM is in the very healthy category with an average ROA value of 1.35%, 2.27% and 2.42%, and NIM of 5.5%; 6.22% and 5.87% with a very healthy category. The Capital aspect is in a very healthy condition with an average CAR value of 19.3%; 19.27% ​​and 21.95%. The RGEC aspect as a whole is in a Composite Ranking of 1, which is very healthy. The results of the study show that during 2021-2023 PT Bank Negara Indonesia (Persero) Tbk obtained a Composite Ranking (PK) of 1 or very healthy
Penggunaan Modul Multisim Dalam Meningkatkan Keterampilan Listrik Kepada Siswa SMP di Komplek Bekala Asri Medan Purba, Arlina Pratiwi; Situmorang, Samaria; Simatupang, Eva; Purba, Angelia
Jurnal Pengabdian Kepada Masyarakat dan Desa Volume 2, Nomor 1, Juli 2024
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/passa.v1i1.1050

Abstract

Ilmu Pengetahuan Alam merupakan mata pelajaran tingkat  SMP yang mempelajari fenomena alam dalam lingkungan sekitar. Rangkaian listrik merupakan sebuah materi ajar dalam mata pelajaran IPA. Pada materi rangkaian listrik pelajar akan mempelajari teori dan rumus dasar kelistrikan yaitu listrik statis dan listrik dinamis. Listrik statis adalah suatu kumpulan muatan listrik dalam jumlah tertentu yang tidak mengalir atau tetap (statis), tapi jika terjadi pengosongan muatan akan memakan waktu yang cukup singkat, atau definisi suatu fenomena kelistrikan yang dimana muatan listriknya tidak bergerak dan biasanya terdapat pada benda yang bermuatan listrik. Listrik Dinamis adalah aliran partikel bermuatan dalam bentuk arus listrik yang dapat menghasilkan energi listrik. Pengabdian ini dilaksanakan di Kompek Bekala Asri. Tujuan dari kegiatan ini adalah untuk meningkatkan pemahaman serta keterampilan listrik anak siswa SMP terhadap mata pelajaran IPA. Kegiatan pengabdian ini dilaksanakan berupa bimbingan baik teori maupun praktek dari salah satu tim pengabdian sebagai narasumbernya. Diharapkan anak-anak siswa SMP dapat meningkatkan keterampilan khususnya pada rangkaian listrik.
Co-Authors Ahmad Sani Dameria Naibaho Eva Malina Simatupang HS, Samaria Chrisna Imnadir, Imnadir Jojor Lisbet Sibarani Maharani Purba, Angelia PA. Andiena Nindya Putri Purba, Angelia Purba, Angelia Maharani Saputro, Ngairan Banu Simatupang, Eva Simatupang, Eva Malina Sitanggang, Ernie Shinta Yosephine Situngkir, Anggiat