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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS International Journal of Public Budgeting, Accounting and Finance Jurnal Mantik Enrichment : Journal of Management Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Medani : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Bangsa International Journal of Economics and Management
Sri Liniarti
Universitas Al Azhar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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FACTORS AFFECTING FIRM VALUE WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES IN BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Liniarti, Sri
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.778 KB)

Abstract

The objective of the research was to examine and to analyse the effect of financial performance (Return on Asset, non-performing loan, capital adequacy ratio, loan to deposit ratio and operational costs on operating income and institutional ownership as moderating variable in banking companies listed on the Indonesia Stock Exchange. This research is  a causal research using secondary data. Populations in this research are 43 banking companies listed in Indonesia Stock Exchange in  the  period 2013-2017. The sampling technique used was census in which all populations were entired for 5 years observations period. The hypothesis was tested by using multiple linear regression analysis and the testing of moderating variable by using absolute difference test. The result shows that simultaneously, financial performance (Return on Asset, non-performing loan, capital adequacy ratio, loan to deposit ratio and operational costs on operating income) affect firm value. Partially, Return on Asset, capital adequacy ratio and operational costs on operating income had positive but not significant effect on firm value, while non-performing loan and loan to deposit ratio had negative and not significant effect on firm value. Moderating variables institutional ownership could not moderate the relationship of financial performance (return on asset and loan to deposit ratio) on the firm value but non-performing loan, capital adequacy ratio and operational costs on operating income could moderate the relationship of financial performance on the firm value.
Internal Control System Of Cash Receiving And Cash Expenditure In Bimbingan Belajar Primagama Tanjung morawa Khanti Listya Listya; Sri Liniarti; Rizky Surya Andhayani Nasution
Jurnal Mantik Vol. 5 No. 4 (2022): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Large companies usually have good internal controls, while small companies, SMEs, and franchises typically ignore the importance of internal control. One of the business units with a small income volume is tutoring. Primagama is one of the most significant national mentors in Indonesia. Components of internal control consist of an integrated Prima Edu system, auditor participation, operating management style, and organizational structure. Auditor role in auditing operational financial statements and monitoring effectiveness control internals. The operating management style at Primagama Tanjung Morawa is a decentralized management operating style. The organizational structure is used to separate responsibilities and authorities explicitly in each section to prevent fraud in carrying out its functions. The internal control of cash receipts carried out at Primagama Tanjung Morawa has been going well. Still, two elements are not following the theory of internal control, according to Mulyadi. Overall, it is good because there is already a separation of functions in cash receipts and virtual accounts when students deposit tutoring fees. Internal control of cash expenditure carried out at Primagama Tanjung Morawa is not following the theory of internal control of cash dexpenditure according to Mulyadi.
EFFECT ANALYSIS OF CAR, BOPO, LDR, LEVERAGE, NPL AND COMPANY SIZE ON FINANCIAL PERFORMANCE WITH INTELLECTUAL CAPITAL AS A VARIABLE MODERATING IN BANKING COMPANIES LISTED ON STOCK EXCHANGE INDONESIA Rizky Surya Andhayani Nasution; Sri Liniarti
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Research objectives this is analyze CAR influence , BOPO, LDR, Leverage , NPL and size company t against k performance k finance p exists p company banking on the Indonesian Stock Exchange by simultaneous and partial . Study it also analyzes influence of Intellectual Capital in moderate connection Among CAR, BOPO, LDR, Leverage , NPL and size company with k performance k finance p exists p company banking on the Indonesian Stock Exchange. Population in study this is whole company banking listed on the Indonesia Stock Exchange for 20102014 period , namely as many as 41 banks. retrieval technique sample used _ in study this is method purposive sampling, so that obtained 26 banks that became sample study with total observation as many as 130 data. The data analysis method used in study this is an analytical model multiple linear regression and residual test . Data used is secondary data in the form of report finance banks listed on the IDX for period 2010-2014. Test results hypothesis show that by simultaneous CAR, BOPO, LDR, Leverage , NPL and size company influential significant to performance finance banking (ROA) will but by Partial NPL and influential CAR no significant to performance finance (ROA). Study it also shows there is influence intellectual capital moderation however result no significant.
Simple Booking Training for Micro Small and Medium Businesses in Deli Serdang Regency, Tanjung Morawa District-A Bangun Rejo Village Rizky Surya Andhayani Nasution; Sri Liniarti; M. Umar Maya Putra
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1070.123 KB) | DOI: 10.35335/enrichment.v12i2.361

Abstract

Accounting is the process of recording, grouping, presenting data, and recording financial-related transactions where accounting serves as a measuring tool for the results of economic activities to convey information to various parties including management, investors, creditors, and regulators to provide information regarding the financial position” (Soemarso, 1983) The purpose of this community service is to find out the constraints faced by micro-businesses in compiling accounting books and to design a simple accounting bookkeeping system model that can help and facilitate micro-business owners in making good and neat financial reports. The results obtained from this training activity are able to increase the knowledge and skills of MSMEs in making simple bookkeeping so as to increase motivation at work. The conclusion is that simple bookkeeping training received a positive response from business actors as well as gaining knowledge and skills regarding new insights in running their business through simple bookkeeping or financial records that are easy to apply. The implication is that through simple bookkeeping training, business actors in Tanjung Morawa, Bangun Rejo Village, are able to understand how to be a good entrepreneur through financial records.
Analysis of Factors Affecting the Profitability of Logistics Companies During the Covid-19 Pandemic Sri Liniarti; Rizky Surya Andhayani Nasution
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1055.671 KB) | DOI: 10.35335/enrichment.v12i2.384

Abstract

This research aims to determine the effect of Net Profit Margin (NPM), and Operating Expenses to Operating Income (BOPO) to Return On Assets (ROA). The type of research used is Explanatory Research, with a quantitative approach. Sampling technique with purposive sampling with company criteria logistics that presents financial statements for the period 20 19 to 20 20 so that a sample of 7 . is obtained companies and 14 data samples. The analysis used is multiple linear regression analysis. The results of this study are known that simultaneously and partially NPM and BOPO have a significant effect on ROA.
THE EFFECT OF FINANCIAL RATIO ON THE BANK PROFITABILITY IN BANKS TO LISTED IN THE INDONESIA STOCK EXCHANGE Sri Liniarti
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

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Abstract

The objective of the research was to examine analyze the influence of financial performance ( Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Loan to Deposit Ratio (LDR) and Operating Cost against Operating Income (BOPO) to Return On Asset (ROA)) in Banking companies listed on the Indonesia Stock Exchange. This research is using Explanatory Research which Quantitative approach. The sampling technique used was purposive sampling in which banking companies were listed on the Indonesia Stock Exchange in the period 2017-2019. In which for the 3 years observations period. The population observed is 10 banking companies with the samples are 30. The analysis was by using, multiple linear regression analysis. The result shows that simultaneously, financial performance ( Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Loan to Deposit Ratio (LDR), Operating Cost against Operating Income (BOPO) influenced Return On Asset (ROA). But partially, Capital Adequacy Ratio (CAR) is not significant effect on Return On Asset (ROA). with the samples are 30. The analysis was by using, multiple linear regression analysis. The result shows that simultaneously, financial performance Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Loan to Deposit Ratio (LDR), Operating Cost against Operating Income (BOPO) influenced Return On Asset (ROA). But partially, Capital Adequacy Ratio (CAR) is not significant effect on Return On Asset (ROA).
Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Dalam Penyelenggaraan Pendidikan Di Sekolah Madrasah Aliyah Negeri Di Kabupaten Karo Sri LINI Liniarti
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 2, No 6 (2022): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v2i6.345

Abstract

Pengabdian Kemitraan Masyarakat ini merupakan konsep aplikasi kuliah Akuntansi Keuangan dalam Program Studi Akuntansi Keuangan di Fakultas Ekonomi Universitas Al Azhar berdasarkan Program Pemberdayaan Masyarakat, diharapkan peserta Pengabdian Kemitraan Masyarakat Program Studi Akuntansi mengetahui pentingnya Akuntabilitas Pengelolaan Dana Bantuan Operasional (BOS) dalam meningkatkan penyelenggaraan Pendidikan  di Sekolah Madrasah Aliyah Negeri  Kabupaten KARO . Metode yang akan digunakan adalah metode pembelajaran eksperimental dan konsep studi kepustakaan tentang Akuntabilitas Pengelolaan Dana Bantuan Operasional (BOS) di sekolah tersebut. Penyampaian Materi berupa ceramah, diskusi kelompok sehingga peserta dapat berpartisipasi aktif dalam kegiatan ini. Dalam pelatihan disajikan materi: Konsep pengelolaan Dana Bos yang akuntabilitas. Setelah kegiatan dilakukan, ditemukan bahwa peserta cukup responsif dan antusias dalam mengikuti materi pelatihan, sebagaimana dibuktikan oleh  bbanyaknya pertanyaan yang diajukan oleh para peserta dan ada rencana pemanggilan ulang terkait penyampaian materi berikutnya yang dibuat setelah menyelesaikan penyampaian di MAN Karo.
PENGARUH KUALITAS PRODUK DAN PELAYANAN TERHADAP KEPUASAN KONSUMEN MENGGUNAKAN MESIN CUCI MEREK POLYTRON DI MEDAN Eka Umi Kalsum; Sri Liniarti; Rizky Surya Andhayani Nasution
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1126

Abstract

This article highlight of product quality and services on customer satisfaction using Polytron brand washing machines in Medan, North Sumatra. Theories used in this study include product quality theory, service theory and consumer satisfaction theory. The population in this study were 78 users of Polytron brand washing machines in Medan City, North Sumatra. The data analysis model used is multiple linear regression analysis. The research method uses a descriptive quantitative approach that is supported by a survey, and is explanatory. The results of the study by testing the t-test hypothesis showed that product quality had a positive and significant effect on consumer satisfaction using Polytron brand washing machines in Medan. Service has a positive and significant impact on consumer satisfaction using Polytron brand washing machines in Medan. The results of the F test indicate that the quality of products and services has a positive and significant effect on consumer satisfaction using Polytron brand washing machines in Medan. The value of the coefficient of determination (R2) of product and service quality is able to explain the consumer satisfaction variable of 95.5% and the remaining 4.5% is influenced by other variables not examined in this study such as price, promotion, location and so on.
Pendampingan guru-guru SMP PTPN IV Dolok ilir dalam kemampuan manajerial dan pengelolaan keuangan Sri Liniarti; Rizky Surya Andhayani Nasution
Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Vol. 2 No. 1 (2022): Januari 2022
Publisher : LPPM Universitas Al-Azhar medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/deputi.v2i1.113

Abstract

Pengabdian Kemitraan Masyarakat ini merupakan konsep aplikasi kuliah Akuntansi Keuangan dalam Program Studi Akuntansi Keuangan di Fakultas Ekonomi Universitas Al Azhar berdasarkan Program Pemberdayaan Masyarakat, diharapkan Program Studi Akuntansi mengetahui pentingnya manajerial dan pengelolaan keuangan dalam meningkatkan mutu pelaporan keuangan di SMP PTPN IV Dolok Ilir . Metode yang akan digunakan adalah metode pembelajaran eksperimental dan konsep studi kepustakaan tentang memanage dan menyusun Laporan Keuangan. Penyampaian berupa ceramah, diskusi kelompok sehingga orang dapat berpartisipasi aktif dalam kegiatan ini. Dalam pelatihan disajikan materi: Konsep manajerial dan penyusunan laporan keuangan. Setelah kegiatan dilakukan, ditemukan bahwa peserta cukup responsif dan antusias dalam mengikuti materi pelatihan, sebagaimana dibuktikan oleh banyaknya pertanyaan yang diajukan oleh para peserta dan ada rencana pemanggilan ulang terkait penyampaian materi berikutnya yang dibuat setelah menyelesaikan penyampaian di SMPT PTPN IV Dolok Ilir.
Financial distress analysis using modified altman z-score model on PT.PLN (Persero) during the Covid-19 pandemic Khanti Listya; Sri Liniarti; Rizki Surya Andhayani Nasution
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.4024

Abstract

During the Covid 19 Pandemic, many companies experienced financial problems and had the potential to go bankrupt. Companies feel this private and state-owned condition, one of which is PT. PLN. As a form of anticipation of bankruptcy, a system is needed that can provide an early warning—financial distress analysis at PT. PLN during the Covid-19 Pandemic can be done by analyzing the Modified Z-Score Model. From the calculation of Z-Score in 2019, it is 3,688. Where Z > 2.60  indicates that PT PLN's financial condition is in the safe zone. Where, PT. PLN in 2019 is in good health and has a tiny possibility of bankruptcy. In 2020, the calculation of Z-Score 2020 was more than 2.60, which is 3.4971. So in 2020, the financial condition of PT. PLN is also in the safe zone and less likely to go bankrupt. Meanwhile, based on the results of the Z-Score calculation in 2021, PT. PLN is 1.6727, where the Z-Score is 1.10 < Z < 2.6. Based on these values, PT. PLN is in a gray zone, where the company is vulnerable. In this condition, the company experiences financial problems that must be handled appropriately
Co-Authors Andhayani Nasution, Rizky Surya Gustarina, Elina Rahmawati Humaira, Rafiqah Kalsum, Eka Umi Khanti Listya Lubis, Farida Khairani Mayaputra, M. Umar Muhammad Umar Maya Putra Panangian Mahadi Sihombing Panjaitan, Tuah Pasaribu, Aria Masdiana Putra, Yunanada Eka Putra, Yunanda Eka Rizki Surya Andhayani Nasution Rizky Surya Andhayani Nasution Rizky Surya Andhayani Nasution Shabri, Shafawaty Mohammad Syafera, Vida Yoga Tri Nugraha