Article Per Year (5 Year)
p-Index From 2021 - 2026
4.266
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi dan Pajak JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI Jurnal Informasi dan Teknologi Enrichment : Journal of Management Jurnal Pengabdian Nasional (JPN) Indonesia International Journal Of Science, Technology & Management (IJSTM) International Journal of Business, Law, and Education International Journal of Educational Research and Social Sciences (IJERSC) Indonesian Community Journal Strategic: Journal of Management Sciences Jurnal Masyarakat Indonesia Journal of Governance Risk Management Compliance and Sustainability Jurnal Pengabdian Nasional (JPN) Indonesia
Juan Anastasia Putri
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Public Health Social Sciences Transportation Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
DAMPAK DEBT TO ASSETS RATIODAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS Putri, Juan Anastasia; Silitonga, Hery Pandapotan; Inrawan, Ady
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 1 (2020): Vol. 9 No. 1 2020
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.606 KB)

Abstract

the purpose of this research is to know debt to assets ratio (roa) and debt to equity ratio (der) to return on assets (roa). data analysis technique used is the classic assumption test, multiple linear regression, coefficient of determination, f test and t test. objects in the metal sub sector sector and the like which are listed on the indonesia stock exchange in 2016-2018. the results of the study can be concluded as follows: 1. the results of multiple linear regression analysis test results obtained dar has a positive effect and der has a negative effect on roa. 2. determination results of 19%, this means that the dar and der can affect the roa of 19% 3. hypothesis tests, for the f test results obtained dar and der have a significant effect on roa, and t test that the dar has a positive and insignificant effect on roa, and and the der has a negative effect and no significant roa. Keyword: DAR, DER, ROA
Indonesia's Capital Market Reaction During The Covid-19 Pandemic at Manufacturing Companies Listed On The Indonesia Stock Exchange Khairul Azwar; Elly Susanti; Juan Anastasia Putri
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4054

Abstract

On March 2, 2020 until April 30, 2020 positive cases of Covid-19 are increasing and widespread in various provinces in Indonesia. This will affect the performance of the Indonesian stock market. This condition was seen on March 2, 2020 and April 17, 2020 where the JCI (Jakarta Composite Index) touched a low of 3,937 while the average daily stock transaction volume fell by 51.87% from the beginning of 2020. This study aims to determine the difference between Abnormal Return (AR) and Trading Volume Activity (TVA) before and after the Covid-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange. This study was conducted at a manufacturing company listed on the Indonesia Stock Exchange in BEI with 98 with a research time of 21 days (March 26, 2020 – April 24, 2020). Data analysis in this study uses different test paired sample t-test, with the study's results showing an insignificant difference in abnormal return before and after the announcement of PSBB I (Large-Scale-Social Restrictions I). At the same time, there are significant differences before and after the announcement of PSBB I for trading volume activity. The results of this study can have implications for investors and potential investors as a source of information in decision making when investing and as a guideline to conduct an analysis of capital market performance as a basis for choosing companies that can provide large returns when important events such as the Covid-19 case occur.
Strategi Pengembangan Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Pematangsiantar Robert Tua Siregar; Hery Pandapotan Silitonga; Juan Anastasia Putri
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 6, No 2 (2020): JURNAL KONSEP BISNIS DAN MANAJEMEN MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (864.133 KB) | DOI: 10.31289/jkbm.v6i2.3736

Abstract

The purpose of this study was to determine the development strategy of Micro, Small and Medium Enterprises (UMKM) in Pematangsiantar City. The research model is a qualitative approach. The research design is field study and literature study. The focus of research to be achieved is the development strategy of Small, Micro and Medium Enterprises in Pematangsiantar City. The data analysis technique used is descriptive qualitative analysis. The results of the study show that UMKM entrepreneurs face obstacles in developing their businesses. The strategy of developing MSMEs in Pematangsiantar City is inseparable from the participation of the government and UMKM actors. The government should be able to provide assistance to UMKM actors, as well as socialization and training, and UMKM actors should be more creative and innovative in producing goods
DAMPAK DEBT TO ASSETS RATIODAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS Juan Anastasia Putri; Hery Pandapotan Silitonga; Ady Inrawan
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 1 (2020): Vol. 9 No. 1 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.606 KB)

Abstract

the purpose of this research is to know debt to assets ratio (roa) and debt to equity ratio (der) to return on assets (roa). data analysis technique used is the classic assumption test, multiple linear regression, coefficient of determination, f test and t test. objects in the metal sub sector sector and the like which are listed on the indonesia stock exchange in 2016-2018. the results of the study can be concluded as follows: 1. the results of multiple linear regression analysis test results obtained dar has a positive effect and der has a negative effect on roa. 2. determination results of 19%, this means that the dar and der can affect the roa of 19% 3. hypothesis tests, for the f test results obtained dar and der have a significant effect on roa, and t test that the dar has a positive and insignificant effect on roa, and and the der has a negative effect and no significant roa. Keyword: DAR, DER, ROA
KEBIJAKAN HUTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Lusianna N. Pangaribuan; Elly Susanti; Juan Anastasia Putri; Lenny Dermawan Sembiring
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.v5i2.113

Abstract

Tujuan penelitian mengetahui pengaruh kebijakan hutang dan kebijakan dividen terhadap nilai perusahaan pada Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia. Teknik analisis data dalam penelitian ini menggunakan analisis deskriptif kualitatif dan kuantitatif yang meliputi uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian disimpulkan sebagai berikut: 1) Hasil uji regresi linier berganda Y = -4,615 + 5,255X1 + 11,725X2 berarti kebijakan hutang dan kebijakan dividen berpengaruh positif terhadap nilai perusahaan. 2) terdapat korelasi yang kuat antara kebijakan hutang dan kebijakan dividen terhadap nilai perusahaan sebesar 0,529. 3) Hasil penelitian menunjukkan bahwa kebijakan hutang dan kebijakan dividen secara simultan berpengaruh positif dan signifikan terhadap nilai perusahaan dan secara parsial menunjukkan bahwa kebijakan hutang berpengaruh positif dan tidak signifikan terhadap nilai perusahaan sedangkan kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan.Kata kunci: Kebijakan Hutang, Kebijakan Dividen, dan Nilai Perusahaan
PERBANDINGAN FINANCIAL DISTRESS PADA PT LIPPO CIKARANG, Tbk DAN PT BUKIT DARMO PROPERTY, TbkDENGAN MENGGUNAKAN METODE ZMIJEWSKI Mita Dwi Yanti; Ady Inrawan; Debi Eka Putri; Juan Anastasia Putri
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.v5i2.110

Abstract

Tujuan penelitan mengetahui gambaran financial distress dan faktor apa yang menyebabkan perbedaan financial distress pada PT Lippo Cikarang, Tbk dan PT Bukit Darmo Property, Tbk dengan menggunakan metode Zmijewski. Teknik analisis data dalam penelitian ini menggunakan  analisis deskriptif kualitatif, analisis komparatif, dan analisis induktif. Objek pada pada PT Lippo Cikarang, Tbk dan PT Bukit Darmo Property, Tbk. Hasil penelitian dapat disimpulkan sebagai berikut: 1. Financial distress PT Lippo Cikarang, Tbk bernilai negatif dan jauh dari kebangkrutan sedangkan PT Bukit Darmo Property, Tbk bernilai negatif dan mendekati nilai positif yang berarti mendekati kebangkrutan. 2. Faktor yang menyebabkan perbedaan financial distress pada perusahaan adalah laba bersih yang menurun, total utang yang menurun, dan aset lancar yang meningkat menyebabkan tingkat kesehatan keuangan perusahaan.Kata Kunci: Financial Distress, Zmijewski
Pengaruh Kualitas Pelayanan Terhadap Loyalitas Pelanggan Dengan Kepuasan Pelanggan Sebagai Variabel Intervening Pada Bengkel Anugrah Perumnas Batu Enam Mella Mulia Lestari; Darwin Lie; Efendi Efendi; Fitria Halim; Juan Anastasia Putri; Christine Loist; Loist Abdi Putra
Strategic: Journal of Management Sciences Vol 1 No 1 (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 (603.81 KB) | DOI: 10.37403/strategic.v1i1.4

Abstract

Objektif. Penelitian ini dilakukan dengan menggunakan desain penelitian perpustakaan dan penelitian lapangan. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan data kuantitatif. Subtansi dari riset ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap loyalitas pelanggan dengan menggunakan kepuasan sebagai variabel intervening pada Bengkel Anugrah Perumnas Batu Enam Metode Riset. Pengumpulan data dilakukan melalui penggunaan kuesioner, wawancara dan dokumen. Populasi yang digunakan dalam penelitian ini adalah 39 orang. Teknik analisis yang digunakan adalah pengujian hipotesis klasik, analiisis deskripsi kuwalitatif daan deskripsi kuantitatif, regresi linier sederrhana, analisiis koefisien dan koefisien determinasi, serta pengujian hipotesis. Hasil. Kualitas pelayanan yang baik, kepuasan konsumen yang memuaskan dan loyalitas konsumen yang tinggi. 2. Kualitas layanan berdampak positif terhaadap keepuasan pelanggan. Ada pengaaruh poisitif antaraaa kepuwasan pelanggaan dan loyalitas pelanggan. Ada hubungan yang kuat dan positif antara kualitas layanan dan kepuasan pelanggan. Kesimpulan. Ada hubuungan yang kuat dann posiitif antara kepuasan pelanggan dan loyaalitas pelanggan. Dengan asumsi hasil H0 ditolak, artinya kualitas layanan secara simultan atau sebagian sebagai variabel perantara berpengaruh positif dan signifikan terhadap loyalitas pelanggan dan kepuasan pelanggan.
Analisis perbandingan evaluasi knerja portofolio saham sebelum dan di masa pandemi COVID-19 di IDX 30 Juan Anastasia Putri; Elly Susanti; Ruth Tridianty Sianipar
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1197

Abstract

Economic conditions during the Covid-19 pandemic caused portfolio changes when the stock market experienced volatility in March 2020. This impact had an impact on the weak performance of the IDX30 so that many investors experienced panic selling at that time. This is due to the lack of investor knowledge about the formation of stock portfolios, one of which is by using CAPM. This study aims to analyze the formation of a stock portfolio measured using CAPM and analyze the presence / absence of differences in the evaluation of stock portfolio performance as measured using the Sharpe index, Treynor index and Jensen index. These results show the H0 hypothesis is accepted which means that there is no significant difference between testing with the Sharpe, Treynor, and Jensen methods both before and during the Covid 19 pandemic. The test results between treatments both before the Covid-19 pandemic showed that the third difference in the average ranking of the Treynor index, while during the covid-19 pandemic it was the Jensen Index which showed the greatest consistency with the uncertainty between the three measurements.
Increasing Motivation and Teamwork to Encourage Services for Posyandu Cadres in the City of Pematang Siantar Marto Silalahi; Ady Inrawan; Juan Anastasia Putri; Kevin Indajang; Acai Sudirman
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 1 (2023): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i1.144

Abstract

Teamwork in the organization is considered crucial to encourage continuous performance improvement. Teamwork will become a driving force that has energy and synergy for individuals who are members of teamwork. Communication will run well based on awareness of the responsibilities of each member. The purpose of implementing this service is to help those who need understanding and practice implementing effective teamwork when providing services to the community. Partners are posyandu cadres in the Kahean Village with the address Jl. Tualang, No. 28, Kel. Kahean, Kec. North Siantar. The stages of implementing this event include the opening and introduction of solid teamwork, an explanation of teamwork, and a presentation on some of the problems that Posyandu cadres often face when providing services to the community, then continued discussions on building and developing service quality based on teamwork aspects. After the community service activities are completed, follow-up interviews are conducted regarding the impact of the community service activities. In accordance with the results of the interviews, it is known that the understanding of Posyandu cadres related to an increase in motivation in communication increased by 80%, and the work and implementation of solid teamwork increased by 90%.
PENGADOPSIAN STANDAR LAPORAN KEUANGAN SEBAGAI PEMEDIASI HUBUNGAN ANTARA LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA PEMATANGSIANTAR hery silitonga; Ruth Tridianty Sianipar; Juan Anastasia Putri; Robert Tua Siregar
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1335

Abstract

This study aims to determine the adoption of financial reporting standards in mediating the relationship between financial literacy and financial inclusion on the performance of MSMEs in Pematang Siantar City. Library and field research design with a quantitative approach. The research subjects taken in this study were MSME actors in Pematangsiantar City. The research was carried out in eight sub-districts in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses the Smartpls statistical software. The results obtained were positive and significant between financial literacy and the adoption of financial reporting standards, financial literacy and MSME performance, financial inclusion and MSME performance, adoption of financial reporting standards and MSME performance, and positive and insignificant results between financial inclusion and adoption of financial reporting standards. the results of moderation obtained by the variable adopting financial reporting standards are proven to be able to mediate the relationship between financial literacy and MSME performance
Co-Authors Acai Sudirman Ady Inrawan AMELIA SETYAWATI, AMELIA Arshandy, Eliza Astuti - Atmojo, Kunto Candra, Vivi Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Efendi, Efendi Eliza Arshandy Elly Susanti ELLY SUSANTI Elly Susanti Elly Susanti Fitria Halim Fitria Halim Hendrawan, Henky Hery Silitonga hery silitonga Inrawan, Ady Jubi, Jubi Kevin Indajang Khairul Azwar Lenny Dermawan Sembiring Loist Abdi Putra Lusianna N. Pangaribuan Marto Silalahi Mella Mulia Lestari Mita Dwi Yanti Nainggolan, Christine Dewi Nelly Ervina Pardede, Demak Aldi Robert Tua Siregar Robert Tua Siregar Ruth Tridianti Sianipar Ruth Tridianty Sianipar Siahaan, Yansen Sianipar, Ruth Tridianti Sianipar, Ruth Tridiyanti Silitonga, Hery Pandapotan sisca Supitriyani, Supitriyani Tridianty Sianipar, Ruth