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IMPLIKASI KEBIJAKAN DOMESTIC PRICE OBLIGATION, KEBIJAKAN DOMESTIC MARKET OBLIGATION DAN KEBIJAKAN LARANGAN EKSPOR CPO TERHADAP ARUS KAS SEBAGAI PENGAMBILAN KEPUTUSAN PT PERKEBUNAN NUSANTARA IV PADA TAHUN 2022 Siregar, Syahrizhal; Nasution, Fahmi Natigor; Syahyunan, Syahyunan
JURNAL DARMA AGUNG Vol 33 No 1 (2025): FEBRUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v33i1.5465

Abstract

Adanya pengumuman kebijakan Domestic Price Obligation (DPO) dan Domestic Market Obligation (DMO) yang terjadi pada tanggal 27 Januari 2022 disertai dengan instruksi Presiden atas larangan ekspor CPO pada tanggal 28 April 2022 tersebut memberikan efek yang signifikan terhadap kinerja perusahan termasuk laporan keuangan khususnya laporan arus kas perusahaan sektor perkebunan Indonesia. Laporan arus kas mencerminkan gambaran yang menyeluruh mengenai penerimaan dan pengeluaran kas baik dari aktivitas operasi, aktivitas investasi maupun aktivitas pendanaan. Laporan arus kas bermanfaat secara internal bagi pihak manajemen perusahaan dan secara eksternal bagi pihak investor, pemerintah dan masyarakat. Bagi internal perusahaan dengan menganalisis laporan arus kas, pihak manajemen akan mengetahui apakah kebijakan yang dilakukan berjalan baik dalam hal memperoleh serta menggunakan kas tersebut pada periode tertentu sedangkan bagi pihak eksternal perusahaan, informasi dalam laporan arus kas ini akan membantu para investor, kreditur, dan pihak lainnya dalam menilai berbagai aspek dari posisi keuangan perusahaan. Penelitian ini bertujuan untuk menganalisis adanya dampak kebijakan DPO, kebijakan DMO dan kebijakan larangan ekspor CPO terhadap arus kas perusahaan sebagai pengambilan keputusan manajemen PT Perkebunan Nusantara IV di Tahun 2022. Metode yang digunakan adalah analisis deskriptif kuantitatif yang digunakan untuk menganalisis arus kas sebagai alat pengambilan keputusan manajemen. Dengan menggabungkan keseluruhan hasil analisis rasio, maka dapat dinilai kondisi PT Perkebunan Nusantara IV tahun 2022 secara keseluruhan terutama di bidang keuangan. Dimana hasil analisis tersebut menunjukkan bahwa kebijakan DPO, DMO dan larangan ekspor CPO memberikan pengaruh yang signifikan terhadap arus kas Perusahaan. Adapun pengambilan keputusan manajemen yang dilakukan oleh perusahaan diantaranya restrukturisasi utang dan penundaan penjualan.
Pengaruh DER, CR dan PBV Terhadap Harga Saham Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Tahun 2016 – 2020 Zuslaini, Ulfi; Syahyunan, Syahyunan; Miraza, Zuwina
Jurnal Ekonomi Bisnis Digital Vol 1 No 3 (2022): Research Article Volume 1 Issue 3 Nopember 2022
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v1i3.127

Abstract

This study aimsto determine the effect of Debt to Equity Ratio (DER), Current Ratio (CR), and Price to Book Value (PBV) on stock prices with dividend policy as an intervening variable listed on the Indonesia Stock Exchange (IDX). This research is a causal associative study and the type of data used is quantitative data. The population of this study is manufacturing companies in the consumer goods industry sector for the 2016-2020 period, which amounted to 68 companies. The sample in this study totaled 21 companies. The data used is secondary data in the form of annual reports and company financial statements that have been audited on the Indonesia Stock Exchange during the 2016-2020 period. Data that is ready to be processed will be carried out statistical testing using the SmartPLS program.The results of this study show that the Debt to Equity Ratio (DER) has a positive and insignificant effect on dividend yield, Current Ratio (CR) has a positive and insignificant effect on dividend yield, Price to Book Value (PBV) has apositive and insignificant effect on dividend yield, Debt to Equity Ratio (DER) has a negative and significant effect on stock price, Debt to Equity Ratio (DER) has a negative and significant effect on stock prices, Price to Book Value (PBV) has a positive and insignificant effect on stock prices, dividend yield has a negative and insignificant effect on stock prices, and dividend yield are unable to mediate the effect of Debt to Equity Ratio (DER), Current Ratio (CR), and Price to Book Value (PBV) on stock prices.
The Influence Of Self-Efficacy On Employee Performance With Job Satisfaction As An Intervening Variable At Mawar Bakery & Cake Shop Medan Sanjaya, Taufan; Syahyunan, Syahyunan; Saskia, Saskia
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1300

Abstract

This study aims to explore the impact of self-efficacy on job satisfaction, as well as the individual effects of self-efficacy and job satisfaction on employee performance. Additionally, it seeks to assess how self-efficacy influences employee performance via job satisfaction at Mawar Bakery & Cake Shop. The research involved a sample of 100 individuals, all of whom were selected through purposive sampling. Path analysis was employed for data analysis. The findings indicate that self-efficacy has a positive and significant impact on employee performance, job satisfaction positively affects employee performance, self-efficacy significantly influences job satisfaction, and self-efficacy positively impacts employee performance through job satisfaction.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021 Sihite, Devi Sri Mazda; Syahyunan, Syahyunan; Hafas, Hafriz Rifki
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1304

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh value added capital employed (VACA), value human capital (VAHU) dan structural capital value added (STVA) terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Populasi dalam penelitian ini adalah Perusahaan perbankan yang terdaftar di Bursa Efekt Indonesia dari tahun 2017-2021 yang berjumlah 49 perusahaan perbankan dan yang menjadi sampel adalah 32 perusahaan dengan periode pengamatan selama 5 sehingga sampelnya berjumlah 160 data. Penelitian ini menggunakan metode statistik dengan bantuan program EVIEWS untuk melakukan pengolahan data. Hasil penelitian ini adalah . Variabel VACA (Value Added Capital Employed) berpengaruh positip dan tidak signifikan terhadap kinerja keuangan (ROA), Variabel VAHU (Value Added Human Capital) berpengaruh positip dan signifikan terhadap kinerja keuangan (ROA) dan Variabel STVA (Structural Capital Value Added) berpengaruh negatip dan signifikan terhadap kinerja keuangan (ROA).
Analysis of Green Banking Sustainability And Financial Performance Implementation Towards Profitability of Banking Listed On The Indonesia Stock Exchange In 2012-2018 Siahaan, Christy; Silalahi, Amlys Syahputra; Syahyunan, Syahyunan; Sianipar, Aryanti Sariartha
Journal Of Management Analytical and Solution (JoMAS) Vol. 1 No. 1 (2021): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v1i1.5240

Abstract

This study aims to determine the impact of green banking and financial performance on bank profitability. Green banking in this study is divided into two dimensions, namely, non-cash transactions (e-banking) and green banking policies. The financial performance in this study is the size of the bank, capital adequacy, non-performing loans, bank efficiency and bank liquidity level. The population in this study was 43 banking sector companies listed on the Indonesia Stock Exchange for the 2012-2018 period. The samples in this study were 9 selected banks using the purposive sampling method.  The analysis method in this study is panel data regression analysis. The results show that Non-Cash Transactions, Capital Adequacy, Non-Performing Loans and Liquidity Levels of banks each have a negative and insignificant effect on the bank's profitability. Green banking policy has a positive and insignificant effect. Bank Size and Bank Efficiency each negatively and significantly affect the bank's profitability.
Budget absorption optimization strategy of PT PLN (Persero) North Sumatra development holding unit Sitorus, Elwis; Nasution, Fahmi Natigor; Syahyunan, Syahyunan; Irawati, Nisrul; Muda, Iskandar
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i1.470

Abstract

This research is based on the report of budget absorption realization at PT PLN UIP SBU not being absorbed according to the plan. The aim of this study is to identify the main causes of suboptimal budget absorption and to formulate strategies to optimize budget absorption at PT PLN UIP SBU in the future. Analysis of the potential factors causing the failure to achieve the budget absorption target is conducted through discussions and interviews, followed by Likert scale interval analysis of respondent perceptions to determine the main causes of the failure to achieve the budget absorption target. Subsequently, the formulation of the selected strategy uses analysis with the Analytic Hierarchy Process (AHP) method. Based on the research results, the first priority alternative is the standardization of the completeness of budget proposal documents (detailed scope of work, timeline, Bill of Quantities along with references, field survey documentation if needed, and others). The second priority is holding regular periodic meetings with PLN Headquarters regarding budget needs and the bidding process at PLN Headquarters. The third priority is tightening monitoring and risk management evaluation for each project, followed by the fourth priority, which is holding regular meetings on the general plan for procurement unit auctions.
The Impact of Income Diversification on Bank Stability in Indonesia: A Comparative Analysis of Conventional and Sharia Banks Daria, Juwita; Fachrudin, Khaira Amalia; Syahyunan, Syahyunan; Irawati, Nisrul
Indatu Journal of Management and Accounting Vol. 3 No. 2 (2025): December 2025
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v3i2.349

Abstract

Banks play a major role in economic activities worldwide, but until now, there has been no clear consensus on the impact of income diversification on bank stability and its potential to help banks survive during a crisis, especially when relying on interest income. This study aims to determine whether income diversification affects the stability of Islamic and conventional banks in Indonesia during the period 2019–2023. This research uses quantitative data from 10 samples over five years, selected through the purposive sampling method. The study finds that income diversification has a significant positive effect on the stability of Islamic banks but is not significant for the stability of conventional banks. This indicates that income diversification can significantly enhance the stability of Islamic banks, while for conventional banks, it has the potential to improve stability. Overall, income diversification has different impacts on different types of banks. Bank debt has a negative but insignificant effect on the stability of both conventional and Islamic banks, showing a similar effect across bank types. Bank size has a positive but insignificant effect on conventional bank stability, while it has a positive and significant effect on Islamic bank stability, indicating differences in the impact of bank size on different types of banks. This study is a pioneering assessment of the effect of income diversification on the major types of banks in Indonesia (Islamic and conventional) and is expected to be useful for banking management, decision-makers with religious investment considerations, and regulators.
Analisis Pengaruh Time Budget Pressure, Due Professional Care, dan Penguasaan Teknologi Informasi Terhadap Kualitas Audit Dengan Kompetensi Sebagai Variabel Pemoderasi Rosdal Yanti, Devi; Br Bukit, Rina; Syahyunan, Syahyunan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.27158

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh Time Budget Pressure, Due Professional Care, dan Penguasaan Teknologi Informasi terhadap kualitas audit dengan kompetensi sebagai variabel moderasi.Metode Penelitian Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling Partial Least Squares (SEM-PLS).Originalitas/Novelty: Penggunaan variabel moderasi kompetensi terutama dalam perannya dalam memoderasi pengaruh penguasaan teknologi informasi terhadap kualitas audit.Hasil Penelitian: Hasil penelitian menunjukkan bahwa time budget pressure berpengaruh negatif dan signifikan terhadap kualitas audit, sedangkan due rofessional care dan penguasaan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas audit. Selain itu, kompetensi terbukti memoderasi hubungan antara Due Professional Care dan kualitas audit, namun tidak memoderasi hubungan antara Time Budget Pressure maupun Penguasaan Teknologi Informasi terhadap kualitas audit. Temuan ini menegaskan pentingnya peningkatan Due Professional Care dan penguasaan teknologi informasi auditor dalam menjaga kualitas audit sektor publik, sementara pengelolaan tekanan waktu perlu mendapat perhatian lebih agar tidak menurunkan mutu hasil pemeriksaan.Implikasi: Pentingnya pengendalian tekanan anggaran waktu, peningkatan penerapan due professional care, serta penguatan penguasaan teknologi informasi secara simultan, karena ketiganya secara bersama-sama berperan penting dalam menjaga dan meningkatkan kualitas audit yang andal, efisien, dan sesuai standar profesional.
Co-Authors Arsani, Mohammad Aryanti Sariartha Sianipar, Aryanti Sariartha Bunga Aditi Carlianti, Ice Daria, Juwita Dwi Sartika, Dwi Fauzan Azhmy, Muhammad Hafriz Rifki Hafas Hrp, Nadra Angraini Irawati, Nisrul Iskandar Muda Khaira Amalia Fachrudin Nasution, Fahmi Natigor Rahman, Raden Rina Br. Bukit Rosdal Yanti, Devi Sanjaya, Taufan Saskia, Saskia Sasmita, Oktavia Siahaan, Christy Sihite, Devi Sri Mazda Silaban, Cristin Yeremia Silalahi, Amlys Syahputra Siregar, Syahrizhal Sitorus, Elwis Sugiarto S Zuslaini, Ulfi Zuwina Miraza