Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal FINANCIAL : JURNAL AKUNTANSI Strategic: Journal of Management Sciences Glow: Jurnal Pengabdian Kepada Masyarakat
Yansen Siahaan
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PENGARUH FREE CASH FLOW DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Santa Mariana Silalahi; Yansen Siahaan; Elly Susanti; Supitriyani Supitriyani
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 4, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.421 KB) | DOI: 10.37403/financial.v4i2.82

Abstract

AbstrakTujuan dari penelitian ini adalah untuk mengetahui gambaran free cash flow, profitabilitas, dan kebijakan hutang serta pengaruh free cash flow, dan profitabilitas terhadap kebijakan hutang pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif  dan analisis deskriptif kuantitatif. Pengumpulan data digunakan dengan metode dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda, koefisien korelasi, koefisien determinasi, uji hipotesis.Hasil penelitian ini dapat disimpulkan sebagai berikut: Hasil pengujian diperoleh nilai rata-rata free cash flow berfluktuasi dan cenderung meningkat. Nilai rata-rata profitabilitas berfluktuasi dan cenderung menurun. Nilai rata-rata kebijakan hutang berfluktuasi dan cenderung menurun. Hasil regresi linier berganda diperoleh hasil free cash flow dan profitabilitas berpengaruh positif terhadap kebijakan hutang. Hasil  pengujian koefisien korelasi dan determinasi terdapat hubungan yang sedang antara variabel independen free cash flow dan profitabilitas dengan variabel dependen kebijakan hutang dan sisanya dipengaruhi oleh faktor lainnya. Berdasarkan hasil uji F, free cash flow dan profitabilitas berpengaruh tidak signifikan terhadap kebijakan hutang secara simultan. Berdasarkan hasil uji t, Free Cash Flow berpengaruh signifikan terhadap Kebijakan Hutang dan Profitabilitas berpengaruh tidak signifikan terhadap Kebijakan Hutang.Hasil penelitian ini menyarankan manajemen perusahaan sebaiknya meningkatkan volume penjualan sehingga laba dan free cash flow yang diperoleh maksimal agar dapat mengurangi hutang atau melunasi kewajiban perusahaan. Dengan demikian para investor akan tertarik melakukan investasi di perusahaan tersebut. Kata Kunci : Free Cash Flow, Profitabilitas dan Kebijakan HutangAbstractThe Purpose of this research is to describe free cash flow, profitability and debt policy, and to know influence of free cash flow and profitability to debt policy in Food and Beverage Sub Sector Companies Listed on the Bursa Efek Indonesia. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coeffient, coefficient of determination, F test and t test.The results of this research can be summarized as follows: The test results obtained the average value of Free Cash Flow fluctuated and tended increase. The average value Profitability fluctuated and tended decrease. The average value Debt Policy fluctuated and tended decrease. The result of multiple linier regression obtained result of Free Cash Flow dan Profitability have a positive effect on Debt Policy. The results of testing the correlation and determination coefficients have a medium between the independent variables of Free Cash Flow and Profitability with the dependent variable Debt Policy, and the rest is influenced by other factors. Based on the result of the F test, Free Cash Flow and Profitability have no significant effect on Debt Policy simultaneously. Based on the result of the test t, Free Cash Flow has a significant effect on Debt Policy, and Profitability has no significant effect on Debt Policy.The results of the research suggest that companies management should increase volume of sales so that the maximum profit and free cash flow obtained can reduce debt or pay off the company’s obligations. Thus investors will be interested in investing in the company. Keywords: Free Cash Flow,  Profitability, and Debt Policy
LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT KALBE FARMA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Misseri Yolanda Sitohang; Yansen Siahaan; Astuti Astuti; Musa Fernando Silaen
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.107

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran laporan arus kas dan kinerja keuangan dan untuk mengetahui faktor-faktor yang menyebabkan kinerja keuangan PT Kalbe Farma, Tbk yang terdaftar di Bursa Efek Indonesia yang menggunakan analisis rasio arus kas cenderung mengalami peningkatan. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis induktif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Sumber data yang digunakan adalah data sekunder. Hasil penelitian ini disimpulkan bahwa kinerja keuangan yang diukur menggunakan rasio arus kas operasi terhadap kewajiban lancar, rasio arus kas operasi terhadap pengeluaran modal, rasio arus kas operasi terhadap total utang dan rasio arus kas operasi terhadap laba bersih cenderung meningkat. Faktor peningkatan penerimaan kas dari pelanggan, penurunan utang bank jangka pendek dan liabilitas pajak tangguhan serta peningkatan pembelian aset tetap dan penjualan neto yang menyebabkan peningkatan kinerja keuangan.Kata kunci: Laporan Arus Kas, Kinerja Keuangan
Pengaruh Relationship Marketing dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan Pada Toko BEST Pematangsiantar Robert Tua Siregar; Sofiyan Sofiyan; Yansen Siahaan; Christine Loist; Olympic Olympic
Strategic: Journal of Management Sciences Vol 1 No 3 (2021): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.484 KB) | DOI: 10.37403/strategic.v1i3.26

Abstract

Objective. The purpose of this study was to determine: To analyze the effect of relationship marketing on customer satisfaction at the Best Pematangsiantar Store. Then the influence of customer satisfaction on customer loyalty at the Best Pematangsiantar Store. Research Methods. The object of research is Pematangsiantar Best Store which is located on Jl. Sutomo No. 63, Kelurahan Dwikora, Kecamatan Siantar Barat, Pematangsiantar, 21118. In this study, all members of the population were used as data sources, namely as the sample of the researcher. Where the research population is the Best Pematangsiantar Store customers with a total of 35 people, who also become the research sample. Results. The results of simple linear regression analysis show that relationship marketing has a positive effect on customer satisfaction and customer satisfaction has a positive effect on customer loyalty. The results of simple linear regression analysis show that relationship marketing has a strong and positive relationship with customer satisfaction, and customer satisfaction has a very strong and positive relationship with customer loyalty.. The results of the hypothesis test state that H0 is rejected, meaning that relationship marketing has a positive and significant effect on customer satisfaction, and customer satisfaction has a positive and significant effect on customer loyalty. Conclusion. Relationship marketing at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, the leadership should try to improve and also create long-term relationships with customers and also fulfill all the needs according to the wishes of these customers. Customer satisfaction at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, it is better for the leadership to maintain long-term relationships and give good attention so that customers will feel more satisfied. Customer loyalty at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, the leadership should try to establish close relationships with customers and pay attention so that customers become loyal.
DIGITAL MARKETING BASED MODEL OF ULOS WEAVER IN PEMATANG SIANTAR CITY TO SUPPORT LAKE TOBA TOURISM DESTINATIONS Robert Tua Siregar; Darwin Lie; Christine Loist; Loist Abdi Putra; Yansen Siahaan
Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): Glow: Jurnal Pengabdian Kepada Masyarakat
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/glow.v3i1.137

Abstract

Based on the results of interviews with several weavers, it is known that there are obstacles in developing the ulos craft business that they run. This problem has an impact on the process of making ulos and marketing of ulos which is not optimal. Given the importance of the existence of ulos cloth in supporting the development of Lake Toba tourism and increasing the financial economy of ulos weavers, it is necessary to provide training and assistance to weaving groups in developing ulos handicrafts. The implementation method uses the Participatory Rural Appraisal (PRA) model which emphasizes community involvement in all activities starting from planning, implementing, and evaluating program activities. The output of this service includes increasing partner empowerment which includes increasing knowledge, increasing skills, product quality improvement, product quantity increase, production capacity increase, turnover number increase, management capability improvement, profit increase and standardized product improvement. In accordance with the results of interviews after the implementation of community service activities, it is known that the understanding of Ulos UKM players regarding the use of digital marketing has increased by 95%.
Co-Authors Astuti Astuti Christine Loist Darwin Lie Debi Eka Putri Ellina Ellina Elly Susanti Ernest Grace Khairul Azwar Loist Abdi Putra Misseri Yolanda Sitohang Musa Fernando Silaen Nanda Khairani Novita Ovianti Olympic Olympic Parman Tarigan Pebri Yanti Karnopa Saragih Pipit Ayu Kurniasih Purba, Darwin Marasi Reza Kurniawan Sitorus Rizki Ahmad Fauzi Rizki Kurniawan Robert Tua Siregar Robert Tua Siregar Santa Mariana Silalahi Sofiyan Sofiyan Supitriyani, Supitriyani Tio Friska Simanjuntak Yuni Rezki Hutasoit