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The Effect of Production Costs and Long-Term Debt on Profitability in The Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange Umi Kalsum; Nurwani
Journal Research of Economic and Bussiness Vol. 1 No. 01 (2022): Januari 2022
Publisher : Ali Institute of Research and Publication

ABSTRACT The purpose of this research was to examine the influence and analyze of production costs and long-term debt on profitability was 48 hotel, restaurant, and tourism companies listed in the Indonesia Stock Exchange in the period of 2015-2019 and samples of 10 companies by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The result of the research showed that first, production cost had influence positive and significant on profitability. Secondly showed that long-term debt had influence negative and significant on profitability. Thirdly showed that production costs and long-term debt influence significant on profitability simultaneously.

Pengaruh Cash Holding, Nilai Perusahaan Dan Leverage Terhadap Income Smoothing Pada Perusahaan Manufaktur Sub Sektor Plastik Dan Kemasan Di Bursa Efek Indonesia (Bei) Tahun 2014-2018 Muhammadharris Suwandi; Fauzi Arif Lubis; Nurwani
Journal Research of Economic and Bussiness Vol. 1 No. 01 (2022): Januari 2022
Publisher : Ali Institute of Research and Publication

Abstract The purpose of this research was to examine the influence of cash holding, firm value, and leverage on income smoothing partially and simultaneously. The population of this research was 15 hotel, restaurant, and tourism companies listed in the Indonesia Stock Exchange in the period of 2014-2018 and samples of 6 companies by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The result of the research showed that first, working capital had influence positive and significant on profitability. Secondly showed that liquidity had influence positive and significant on profitability. Thirdly showed that working capital and liquidity influence significant on profitability simultaneously.

Pemikiran Murniati Mukhlisin Tentang Fintech Syariah Di Indonesia Sekar Ayu Sridanti; Hendra Harmain; Nurwani
Journal Research of Economic and Bussiness Vol. 1 No. 02 (2022): Juli 2022
Publisher : Ali Institute of Research and Publication

Berada di Era Digitalisasi industri dan teknologi membut banyak sektor berusaha untuk terus berinovasi memberikan yang terbaik. Dalam menghadapi tantangan ini banyak sekali solusi yang ditawarkan salah satunya dengan adanya Fintech Syariah . Dengan adanya fintech syariah ini dapat memberikan literasi kepada masyarakat tentan perusahaan fintech serta mengaplikasikan fintech syariah itu sendiri.Penelitin ini bertujuan untuk mengetahui bagaimana pemikiran salah satu tokoh Fintech Syariah yaitu Assoc. Prof. Dr. Murniati Mukhlisin, M.Acc., CFP. Penelitian ini menggunakan metode Kualitataif, menjelaskan perjalanan hidup Murniati Mukhlisisn serta karya-karyanya. Data bersumber dari hasil wawancara dan beberapa literatur pendukung yang berhubungan dengan penelitian. Hasil penelitian menyimpulkan bahwa pemikiran yang telah dituangkan oleh Murniati Mukhlisin melalui hasil penelitian beliau bahwa fintech syariah mengedepankan kemaslahatan umat dan memberikan banyak manfaat bagi masyarakat, dalam menjalankan nya fintech syariah berbeda dengan konvensional baik dari sisi akad maupun sistemnya. Kata Kunci: Fintech Syariah , Pemikiran, Murniati Mukhlisin

Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Lion Metal Works Tbk. Periode 2016-2021 Nur Amalia; Nurwani; Yenni Samri Juliati Nasution
Journal Research of Economic and Bussiness Vol. 2 No. 01 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i01.525

The purpose of this study is to determine the financial performance of PT. Lion Metal Works Tbk. 2016-2021 if measured through liquidity, solvency, profitability and activity ratios. This research is a quantitative. The type of data used is quantitative data. The results of the study revealed 2 ratios of good scores and 2 ratios of bad scores. The liquidity ratio in the industry standard, current ratio is 2.0 in 2016-2019 the value is 3,56; 3,27; 3,5; 3,82. In 2020 there will be a significant increase of 6,7 then in 2021 the value is 3,25. The company's solvency ratio shows good condition, the industry standard debt to asset ratio is 35%, 2016-2017 injuries are 31%, 34%, 2018-2020 32%, last 2021 is 36%. The profitability ratio shows that the company is not doing well, the indicator is the net profit margin, the industry standard is 20% for 2016-2021, a loss of 11%, 3%, 3%, 0%, -3%, -1%. Likewise, the activity ratio shows that the condition is not good, one of the indicators is the fixed assets turn over ratio, the industry standard, which is 5 times seen in 2016-2021 payments of 2,77; 2,7; 2,36; 2,04; 1,63; 1,50

Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Goods Consumer yang Terdaftar di BEI) Aditya Gede Pratama; Yenni Samri Juliati Nasution; Nurwani
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.530

This study aims to determine the effect of profit management on firm value with corporate governance as a moderating variable (a case study of consumer goods companies listed on the IDX for the 2018-2020 period). This study uses a quantitative method and an associative approach. The sample presentation technique uses purposive sampling with a data population of 61 companies which then becomes the sample of 14 companies for the 2018-2020 period. data collection techniques use documentation. Data analysis techniques using simple linear regression, moderation regression and hypothesis testing. The results of this study indicate that earnings management has an insignificant effect on firm value. Meanwhile, good corporate governance can to moderate the relationship between earnings management and firm value.

Analisis Kinerja Keuangan Badan Perencanaan Pembangunan Daerah (BAPPEDA) Provinsi Aceh A. Chalil Gibran; Chuzaimah Batubara; Nurwani
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.677

This research aims to determine the extent of shopping compatibility at Bappeda of Aceh Province during 2017-2021 based on analysis of direct and indirect expenditure growth at Bappeda of Aceh Province during 2017-2021. This research method used is descriptive quantitative with data collection techniques through documentation. The subjects of this study are the parties involved in the research that is the Head of Finance Section of the Bappeda Aceh Province. The object of this study is the Financial Performance of Bappeda Aceh Province by looking at the Budget Realization Report (LRA) for five fiscal years during 2017-2021. The result of the study indicate that the compatibility of direct and indirect spending during 2017-2021 is categorized as good. This is because the percentage of direct compatibility during 2017-2021 is greater than the percentage of indirect spending. The biggest decrease in testing direct spending on total spending is in 2019 which is 61%. The lowest percentage in the indirect analysis of total spending is in 2021, which is 34%. The growth of spending with the fiscal years during 2017-2021 is positive or negative. The results of the analysis on the growth of spending in 2017-2018 was positive of 12%. Furthermore, in 2018-2019 it was negative of -3%, in 2019-2020 it was positive of 3%, and in 2020-2021 it was positive of 1%.

Pengaruh Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Efektivitas Pelayanan Pada Perusahaan Daerah Air Minum (PDAM) Tirtanadi Kota Medan Dayat Ansy; Muhammad Arif; Nurwani
Journal Research of Economic and Bussiness Vol. 3 No. 01 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i01.749

The research aims to determine the influence of operational audits and internal control on service effectiveness at the Regional Drinking Water Company (PDAM) Tirtanadi, Medan City. This research uses quantitative research methods with data collection techniques using questionnaires from a sample of 40 employees in the Internal Supervisory Unit, Management Systems Division, Human Resources Division and Waste Water Services Operational Division and uses saturated sampling techniques. Data analysis uses multiple linear regression methods and hypothesis testing. The research results are based on the partial test hypothesis with a significant figure of 5% with a table of 2.026 showing that the Operational Audit variable has a positive and significant effect on the effectiveness of company services which shows tcount>ttable with variable X1 (3.287>2.026) and the Internal Control variable has a positive and significant effect on the effectiveness of company services which shows tcount>ttable with variable X2 (2,141>2.026). The research results from the simultaneous test hypothesis with a significant figure of 5% with Fcount of 10.224 and Ftable of 3.245 show that Fcount>Ftable (10.224>3.245) where Operational Audit and Internal Control have a joint (simultaneous) and significant effect on Service Effectiveness in the Company Tirtanadi Regional Drinking Water (PDAM) Medan City.

Analisis Sistem Informasi Akuntansi dalam Penerimaan dan Pengeluaran Kas Pada Dana Bantuan Operasional Sekolah (BOS) Simanjuntak Riski Hidayat; Nurbaiti; Nurwani
Journal Research of Economic and Bussiness Vol. 3 No. 01 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i01.784

This research aims to determine the accounting information system for cash receipts and disbursements in operational assistance funds (BOS). To find out about the management and implementation at SDN 019 Bonan Dolok. It is in accordance with the regulations implemented. This research uses a qualitative descriptive approach with data collection techniques in the form of observation, interviews and documentation directly with related parties. The subject of this research was the 019 Bonan Dolok State Elementary School, and those interviewed were the school principal, treasurer and secretary. The object of this research was the BOS fund report at 019 Bonan Dolok Elementary School. The data analysis technique used in this research uses three methods, namely data collection, data reduction and data presentation. The results of the research show that the accounting information system for cash receipts and disbursements of BOS funds is quite good, and the management of BOS funds is also quite good, starting from planning, use, implementation and accountability. Then the implementation of the accounting information system in cash receipts and disbursements of BOS funds has also been implemented well by the school.

PENGARUH INOVASI PRODUK DAN ORIENTASI PASAR TERHADAP KINERJA PEMASARAN PADA PT ASURANSI PRUDENTIAL SYARIAH KOTA MEDAN Armando Nasution; Nurwani; Imsar
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1357

The aim of this research is to determine the influence of product innovation and market orientation variables on improving the marketing performance of PT. Prudential Sharia Insurance Medan Branch. The type of research used by the author is quantitative descriptive. The results of this research are that the product innovation variable on increasing marketing performance shows that the calculated t is greater than the t table. This can be interpreted as saying that product innovation has an effect on marketing performance, and so H1 is accepted. This can mean that there is a significant influence between product innovation and marketing performance. The market orientation variable on marketing performance shows that t is greater than t. Table H2 is accepted. This can be interpreted as market orientation influencing marketing performance. Based on table 5, the calculated F value is greater than table F, so H4 is accepted. It can be concluded that the independent variables, namely product innovation and market orientation, simultaneously influence the dependent variable, namely marketing performance.

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