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Model Keterkaitan Nilai Perusahaan dan Return Saham Berbasis Rasio Keuangan Pada Industri Pulp dan Kertas Okalesa Okalesa; Onny Setiawan; Mimelientesa Irman; Ria Darmasari
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1531

Seorang investor yang ingin melakukan investasi di pasar modal, tentunya mengharapkan return yang tinggi dengan risiko yang kecil. Sebelum melakukan investasi, investor akan memperhatikan bagaimana nilai suatu perusahaan di mata pasar. Namun, selain harga saham, nilai perusahaan maupun return saham dapat dipengaruhi oleh beberapa faktor yang salah satu diantaranya adalah kinerja keuangan perusahaan. Penelitian ini bertujuan untuk menguji pengaruh Current Ratio, Debt To Equity Ratio dan Return on Asset terhadap Nilai Perusahaan (Tobin’s Q) dan ReturnSaham. Sampel yang digunakan adalah perusahaan manufaktur sub sektor pulp dan kertas periode 2012-2017 yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik sampling purposive sampling. Teknik analisis data yang digunakan adalah analisis jalur menggunakan WarpPLS 4.0. Hasil pengujian hipotesis menunjukkan bahwa Current Ratio berpengaruh negatif signifikan terhadap Nilai Perusahaan dan berpengaruh positif tidak signifikan terhadap Return Saham. Debt to Equity Ratio berpengaruh negatif signifikan terhadap Nilai Perusahaan dan berpengaruh negatif tidak signifikan terhadap Return Saham. Return on Asset berpengaruh positif signifikan terhadap Nilai Perusahaan dan Return Saham. Sedangkan Nilai Perusahaan berpengaruh negatif signifikan terhadap Return Saham. Kata Kunci : Current Ratio, Debt to Equity Ratio, Return On Asset, Nilai Perusahaan, Tobin’s Q, Return Saham, WarpPLS

PEMBEKALAN PRAKTEK KERJA INDUSTRI (PRAKERIN) DI SMK MUHAMMADIYAH 3 TERPADU Rizaldi Putra; Pamuji Hari Santoso; Onny Setywan; Okalesa Okalesa; Ria Darmasari; Bord Nandre Aprila
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i1.3177

The form of this activity is to provide training to SMK students before participating in the Implementation of Industrial Work Practices (Prakerin), which is part of the Dual System Education which is an innovation in the SMK program where students carry out work practices (internships) in companies or industries that are part of the integral part of the education and training process in SMK. This activity was carried out at the Integrated 3 Muhammadiyah Vocational School by inviting lecturers from the Pelita Indonesia Institute of Business and Technology to provide material related to student preparation to take part in internships. This activity was held in early March 2023, while the purpose of holding this activity for Vocational High School (SMK) students is so that students can be prepared to improve quality and basic insights in the world of business or industry.

Sosialisasi dan Simulasi Akuntansi Mudharabah pada PT. Amanah Baitullah Tur Pekanbaru Helly Aroza Siregar; Dominicus Josephus Swanto; Hidayat Syahputra; Ria Darmasari; Ienne Yoseria Putri
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2021): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v1i1.1715

The use of mudharabah accounting has been regulated in PSAK 105 concerning Mudharabah Accounting. But until now, only financial institutions that use this sharia accounting system. Meanwhile, financial management and company administration can also apply mudharabah accounting so that the company's financial management can be carried out in accordance with Islamic law in an effort to seek blessings. Based on this background, mudharabah accounting socialization was carried out at PT. Amanah Baitullah Tour Pekanbaru which aims to introduce mudharabah accounting to the fund owner (shahibul maal) and the fund manager (mudharib). While the simulation of the use of mudharabah accounting is carried out to provide knowledge to fund managers and administrative and financial staff to be able to know and be able to calculate business profit sharing and be able to make financial reports based on mudharabah principles. The method used is in the form of lectures and simulations. The socialization activity was successfully carried out in front of seven fund owners, one director and two administrative and financial staff. The socialization provided is related to theories regarding mudharabah accounting based on expert opinion and in accordance with PSAK 105 concerning Mudharabah Accounting. While the simulation is given in the form of profit sharing calculations and transaction journal based on mudharabah accounting.

Sosialisasi Penerapan Teknologi dalam Bisnis Peternakan Kambing Jahrizal, Jahrizal; Junaedi, Achmad Tavip; Tendra, Gusrio; Putri, Novita Yulia; Renaldo, Nicholas; Darmasari, Ria; Santoso, Pamuji Hari; Purba, Jansaris Othniel; Okalesa, Okalesa
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i1.4467

Penerapan teknologi dalam bisnis peternakan kambing memberikan dampak signifikan pada peningkatan efisiensi operasional, produktivitas, dan kesejahteraan hewan. Studi ini mengeksplorasi berbagai teknologi yang telah diterapkan dalam peternakan kambing, seperti sistem manajemen ternak berbasis digital, pemantauan kesehatan menggunakan sensor, dan sistem pakan otomatis. Selain itu, studi ini juga menggarisbawahi pentingnya pelatihan dan edukasi bagi peternak untuk memastikan penggunaan teknologi yang optimal. Hasil implementasi teknologi di beberapa studi kasus di Indonesia menunjukkan peningkatan produktivitas, pengelolaan kesehatan yang lebih baik, dan efisiensi produksi. Rekomendasi untuk implementasi lebih lanjut mencakup pengembangan teknologi berkelanjutan, pelatihan rutin, dukungan teknis, dan kolaborasi dengan peneliti.

PENGARUH KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP MOTIVASI KERJA KARYAWAN DI PERUSAHAAN PERTAMBANGAN PT. SAMANTAKA BATUBARA RIAU Tjahjana, Dominicus Josephus Swanto; Syahputra, Hidayat; Darmasari, Ria; Rivai, Yutiandri; Rusilawati, Ermina
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 1 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i1.4012

The influence of communication and work environment on employee performance is an important factor to increase an effective and growing company. In this study there are problems that the researchers found. The object of this research is PT, Samantaka Batubara Riau. Based on the initial observation that the number of employees of PT. Samantaka Batubara Riau numbered 44 people consisting of various divisions. But what is very unfortunate is that from 2016-2020 the number of employees at PT. Samantaka Batubara Riau has the same amount but the company's results are inconsistent and priceless. The news that circulated at the beginning was due to communication factors and an uncomfortable environment that was present every year so that it affected employee performance so that the researchers were interested in researching more deeply to find out the effect of communication on employee performance at PT. Samantaka Batubara Riau and the influence of the work environment on the performance of employees of PT. Riau Coal Samantaka. This research uses empirical study methods and field studies using questionnaires and the results obtained are that effective communication greatly affects the workings of the company. Communication is a vital communication tool in work besides the work environment also greatly affects employee productivity. There needs to be awareness from the company to see this influence so that the company can also advance and develop. Pengaruh komunikasi dan lingkungan kerja terhadap kinerja karyawan merupakan faktor penting untuk meningkatkan perusahaan yang efektif dan berkembang. Dalam penelitian ini terdapat permasalahan yang peneliti temukan. Objek penelitian ini adalah PT, Samantaka Batubara Riau. Berdasarkan observasi awal bahwa jumlah karyawan PT. Samantaka Batubara Riau berjumlah 44 orang yang terdiri dari berbagai divisi. Namun yang sangat disayangkan adalalah dari tahun 2016-2020 jumlah karyawan pada PT. Samantaka Batubara Riau berjumlah sama namun hasil perusahaan tidak konsisten dan ternilai pasang surut. Kabar yang beredar di awal dikarenakan adanya faktor-faktor komunikasi dan lingkungan yang kurang nyaman yang hadir setiap tahun sehingga mempengaruhi kinerja karyawan sehingga dari hal itu peneliti kemudian tertarik untuk meneliti lebih dalam lagi untuk mengetahui pengaruh komunikasi terhadap kinerja karyawan PT. Samantaka Batubara Riau dan pengaruh lingkungan kerja terhadap kinerja karyawan PT. Samantaka Batubara Riau. Penelitian ini menggunakan metode studi empiris dan studi lapangan dengan menggunakan quisioner dan hasil yang didapat bahwa benar komunikasi yang efektif sangat mempengaruhi jalannya roda kerja di perusahaan. Komunikasi merupakan alat komunikasi yang vital didalam bekerja selain itu Lingkungan kerja juga sangat mempengaruhi produktivitas karyawan. Perlu adanya kesadaran dari perusahaan untuk melihat pengaruh ini agar Perusahaan juga dapat maju.

ANALISIS KINERJA KEUANGAN DAN PERTUMBUHAN UMKM DI KOTA PEKANBARU Irman, Mimelientesa; Dewita, Isma; Darmasari, Ria
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i1.5119

This study examines the influence of financial statement quality, the role of accounting, and accounting information systems on financial performance and growth of SMEs in Pekanbaru City. The background focuses on the importance of SMEs in Indonesia's economy and the challenges faced in financial management. The theoretical review includes financial statement quality, accounting, and accounting information systems that influence financial performance and growth. The research method used is multiple linear regression, with data collected from 100 SMEs in Pekanbaru. The results show that financial statement quality and accounting information systems positively affect financial performance, while the role of accounting has no significant effect. Additionally, financial performance significantly influences the growth of SMEs. The conclusion is that improving the quality of financial statements and implementing accounting information systems can enhance the performance and growth of SMEs. Penelitian ini mengkaji pengaruh kualitas laporan keuangan, peran akuntansi, dan sistem informasi akuntansi terhadap kinerja keuangan dan pertumbuhan UMKM di Kota Pekanbaru. Latar belakang penelitian ini berfokus pada pentingnya UMKM dalam perekonomian Indonesia dan tantangan yang dihadapi dalam pengelolaan keuangan. Kajian teori mencakup kualitas laporan keuangan, akuntansi, dan sistem informasi akuntansi yang mempengaruhi kinerja keuangan dan pertumbuhan. Metode penelitian yang digunakan adalah regresi linier berganda, dengan data yang diperoleh dari 100 UMKM di Pekanbaru. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan dan sistem informasi akuntansi berpengaruh positif terhadap kinerja keuangan, sementara peran akuntansi tidak berpengaruh signifikan. Selain itu, kinerja keuangan tidak berpengaruh signifikan terhadap pertumbuhan UMKM. Kesimpulan dari penelitian ini adalah bahwa perbaikan kualitas laporan keuangan dan penerapan sistem informasi akuntansi dapat meningkatkan kinerja dan pertumbuhan UMKM.

Pelaksanaan Pra Uji Kompetensi Kejuruan SMK Kansai Pekanbaru Irman, Mimelientesa; Yusrizal2, Yusrizal; Santoso, Pamuji Hari; Okalesa, Okalesa; Darmasari, Ria; Anton, Anton; Rahman, Sarli
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i1.5168

Pengabdian Masyarakat merupakan salah satu dari Tridharma Perguruan Tinggi yang wajib dilakukan oleh dosen. Uji Kompetensi Kejuruan adalah bagian dari intervensi Pemerintah dalam menjamin mutu pendidikan pada satuan pendidikan Sekolah Menengah Kejuruan. Pelaksanaan UKK bertujuan untuk mengukur pencapaian kompetensi siswa pada level tertentu sesuai kompetensi Keahlian yang ditempuh selama masa pembelajaran di SMK. Tujuan kegiatan pengabdian masyarakat ini adalah untuk mendukung persiapan siswa SMK Kansai pada Ujian Kompetensi Keahlian Akuntansi yang setiap tahun diadakan dan meningkatkan pencapaian kompetensi siswa SMK Kansai. Berdasarkan hasil kegiatan dan pembahasan dari materi Penyusunan Laporan Keuangan, Siklus Akuntansi Perusahaan Dagang dan Akuntansi di Era Digitalisasi terlihat antusias dan pemahaman siswa dari sesi diskusi dan quis singkat yang dilaksanakan setelah pelaksanaan Pelatihan Pra Uji Kompetensi.

Strategi Komunikasi Pemasaran B2B dalam Inovasi Medis Protesa Mata Berbasis Teknologi 3D (Studi Kasus PT. Tri Dimensi Indonesia dan RS. Mata Cicendo Bandung Dalila, Ghina Khansa; Prabawani, Bulan; Darmasari, Ria
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 8 No. 1 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v8i1.1869

This study aims to analyze the Marketing Communication Strategy for Business to Business (B2B) in 3D technology -based medical innovation developed by PT. Tri Dimension Indonesia in collaboration with RS. Mata Cicendo Bandung. Background Research is based on an increase in the needs of eye prosthesis in Indonesia and the low quality of conventional prosthesis which often causes patient discomfort. 3D printing innovation offers precision, fast and personal solutions, but the adoption is still limited due to communication and collaboration factors between institutions. The research method uses a qualitative approach with case study design, through in -depth interviews, participatory observations, and document analysis. Data analysis was carried out by pattern matching techniques using the Aidas (Attention, Interest, Desire, Action, Satisfaction) models to evaluate the effectiveness of B2B marketing communication strategies. The results showed that the communication strategy of PT. Tri Dimension Indonesia emphasizes personal interaction with Key Opinion Leader, clinical evidence -based presentations, and adaptive relational communication. At the action stage, contractual negotiations and technical support are key factors in strengthening adoption decisions. Whereas at the satisfaction stage, the sustainability of cooperation is maintained through clinical monitoring, after -sales service, and joint product development. Theoretically, this study expanded the application of the Aidas model into the context of the B2B health sector that is complex and based on high involvement decision making. Practically, research results can be a reference for the local health technology industry in designing effective marketing communication strategies to accelerate the adoption of medical innovation.

Pelatihan Praktek Pembuatan Laporan Keuangan dan Perpajakan UMKM Provinsi Riau Irman, Mimelientesa; Darmasari, Ria; Santoso, Pamuji Hari; Okalesa, Okalesa; Yusrizal, Yusrizal; Anton, Anton
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i2.5705

In the era of globalization and technological advancement, the role of MSMEs in the economy is becoming increasingly important. However, the inability of MSMEs to prepare financial reports and fulfill their tax obligations results in difficulties accessing capital. MSMEs are unable to meet the requirements for obtaining capital through banks or other financial institutions. The purpose of this community service is to provide literacy to individual taxpayers (MSMEs) who have not properly fulfilled their tax obligations, particularly regarding the changes from Government Regulation 23 of 2018 to the 2020 Harmonization of Tax Regulations (HPP) Law. The methods used were counseling and outreach regarding taxation and financial reporting for MSMEs. The results of the discussion revealed that the non-taxable gross turnover limit is IDR 500,000,000, in accordance with the 2020 Harmonization of Tax Regulations (HPP) Law.

EFFECT OF COMMUNICATION AND WORK ENVIRONMENT ON EMPLOYEE MOTIVATION IN THE MINING COMPANY PT. SAMANTAKA BATUBARA RIAU Dominicus Josephus Swanto T; Hidayat Syahputra; Ria Darmasari; Nicholas Renaldo; Ermina Rusilawati
Manis: Jurnal Manajemen dan Bisnis Vol 7 No 2 (2024): MANIS: Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.7.2.124-137

The influence of communication and work environment on employee performance is an important factor to increase an effective and growing company. In this study there are problems that the researchers found. The object of this research is PT, Samantaka Batubara Riau. Based on the initial observation that the number of employees of PT. Samantaka Batubara Riau numbered 44 people consisting of various divisions. But what is very unfortunate is that from 2016-2020 the number of employees at PT. Samantaka Batubara Riau has the same amount but the company's results are inconsistent and priceless. The news that circulated at the beginning was due to communication factors and an uncomfortable environment that was present every year so that it affected employee performance so that the researchers were interested in researching more deeply to find out the effect of communication on employee performance at PT. Samantaka Batubara Riau and the influence of the work environment on the performance of employees of PT. Riau Coal Samantaka. This research uses empirical study methods and field studies using questionnaires and the results obtained are that effective communication greatly affects the workings of the company. Communication is a vital communication tool in work besides the work environment also greatly affects employee productivity. There needs to be awareness from the company to see this influence so that the company can also advance and develop

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