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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora Seminar Nasional Lahan Suboptimal Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ipteks Terapan : research of applied science and education Journal Of World Science Utsaha: Journal of Entrepreneurship Proceeding of The International Conference on Economics and Business Ranah Research : Journal of Multidisciplinary Research and Development Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia
Rina Br. Bukit
Faculty Of Economics And Business, University Of North Sumatra Medan, Indonesia
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Dampak Pandemi Covid-19 terhadap Kinerja Koperasi BMT Trans Mekar Sari Mandiri di Kecamatan Tanjung Lago Kabupaten Banyuasin Sriati Sriati; Petty Elprina Br. Bukit; Sarah Poppy Siregar
Seminar Nasional Lahan Suboptimal 2021: Prosiding Seminar Nasional Lahan Suboptimal ke-9 “Sustainable Urban Farming Guna Meningkatkan
Publisher : Pusat Unggulan Riset Pengembangan Lahan Suboptimal (PUR-PLSO) Universitas Sriwijaya

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Abstract

Sriati S, Bukit EBB, Siregar PS. 2021. The impact of Covid-19 pandemic on cooperative performance of  Trans Mekar Sari Mandiri  BMT cooperative at Tanjung Lago District, Banyuasin Regency. In: Herlinda S et al. (Eds.), Prosiding Seminar Nasional Lahan Suboptimal ke-9 Tahun 2021, Palembang 20 Oktober 2021. pp. 38-46.  Palembang: Penerbit & Percetakan Universitas Sriwijaya (UNSRI).The Covid-19 pandemic has given impact on all aspects of life, including the social and economic aspects. This research aims to analyze the impact of the Covid-19 pandemic on the performance of cooperatives and the member participation. The research was conducted by survey method, on the performance of cooperatives at 2019 (before pandemic) and 2020 (during pandemic period), with 90 respondents from the BMT Trans Mekar Sari Mandiri cooperative. There are five measurement indicators for cooperative performance. The results showed that cooperative performance before the pandemic had high criteria score of 42.21 (94%), and during pandemic the score was 40.61 (90.2%). Member participation before the pandemic had moderate criteria score of 32.98 (73%) and during pandemic was on high criteria score 40.07 (89%). There are no significance  correlation between cooperative performance and member participation before pandemic (Rs = 0.17), but during pandemic the correlation was significant with  a = 0,01 (Rs = 0,476). It was concluded the impact of the Covid-19 pandemic on cooperative performance did not decrease criteria cooperative performance, but member participation was increased.
Stock Investment Decision Making Analysis with Price Earning Ratio (PER) and Capital Asset Pricing Model (CAPM) Approaches Rizma Nazriah Hasibuan; Iskandar Muda; Rina br Bukit
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4622

Abstract

The occurrence of the Covid-19 pandemic that hit the whole world including Indonesia in early 2020 resulted in a decline in various sectors, including the stock market where many people were hesitant to invest in stocks. Various industries in Indonesia have been affected by Covid-19 where since early March 2020 there has been a decline in the LQ45 Index because many investors have sold their shares. This study aims to analyze the use of the Price Earning Ratio (PER) and Capital Asset Pricing Model (CAPM) approaches as the basis for making stock investment decisions in companies in the LQ45 Index and compare the accuracy of the Price Earning Ratio (PER) and Capital Asset Pricing Model (CAPM) approaches. This research was conducted on LQ45 Index stocks in the period February 2019 – January 2021. This study has a population of 54 stocks and a sample of 9 stocks. The sampling technique used purposive sampling technique. The results of this study indicate that with the Price Earning Ratio (PER) approach, 2 stocks are in an overvalued condition and 7 stocks are in an undervalued condition overvalued condition and 6 efficient shares or company shares that are in undervalued condition. Based on the use of the Mean Absolute Deviation (MAD) method, the results show that the MAD CAPM value is smaller than the MAD PER value (0.011 < 0, 077) which means that the CAPM method is more accurate than the Price Earning Ratio (PER) approach as the basis for making stock investment decisions. Thus, the CAPM method can be used by investors as a basis for making investment decisions to get maximum returns and minimize risk during the Covid-19 pandemic.
Implementation of IFRS Convergence and Corporate Supply Chain Management on Earnings Quality (Study on Oil Plantations Companies in Indonesia and Malaysia) Narumondang Bulan Siregar; Azhar Maksum; Rina Br Bukit; Badaruddin Badaruddin
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The purpose of this paper is to examine the correlations of IFRS implementation and corporate social responsibility on Earnings quality of Indonesia and Malaysia Oil Plantations companies, during the full convergences of IFRS period (2012-2016). The logistics industry is becoming increasingly competitive, and supply chains becoming increasingly complex. This research is using data from the annual financial report issued by the company that is registered at the Indonesian stock exchange and Malaysia stock exchange, from 2012 to 2016. The population of this research is plantation companies that are listed on the Indonesian stock, as much as 15 company and exchange Malaysia, as much as 40 companies. To examine the impact of IFRS convergence and CSR on the quality of earnings of companies listed on Oil Palm Company in Indonesia and Malaysian Stock Exchange, it was tested using SPSS with Canonical Test.Main Findings: The main findings of this study indicate that the convergence of IFRS and CSR has a significant effect on the value of Indonesia and Malaysia Oil Plantation Companies. Implications: This study has two implications: First, when IFRS implementation shows an important role in improving the quality of earnings, the policymakers should encourage companies to fully adopt the IFRS. Second, taking into account that CSR is an important factor in increasing earnings quality, policy makers need to increase the role of disclosure of CSR information from voluntary to mandatory. Novelty/Originality: As far as the knowledge of the authors, research that has been conducted specifically on plantations that have certain characteristics in the application of IAS 41 and CSR problems in two countries are quite complicated and have not been done by many researchers.
The Influence of Internal Control System, Individual Morality, and HR Competency on Fraud Prevention with Good Governance as An Intervening Variables: Study on OPD Deli Serdang Regency, North Sumatra Ananda Sabrida Tora Br Sinaga; Rina Br Bukit; Rujiman Rujiman
Jurnal Sains Sosio Humaniora Vol. 5 No. 1 (2021): Volume 5, Nomor 1, Juni 2021
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v5i1.13977

Abstract

This study aims to determine the effect of internal control systems, individual morality, and human resource competence on fraud prevention at OPD Deli Serdang Regency. In addition, this study also aims to determine whether good governance is able to mediate the effect of the internal control system on fraud prevention in OPD Deli Serdang Regency. This type of research is a causal associative research. This study uses a quantitative approach. This research was conducted on all OPDs (Regional Apparatus Organizations) in the Deli Serdang Regency Government. The sample in this study amounted to 83 people. While the data analysis technique used is PLS (Partial Least Square) with the help of SmartPLS software which is run on computer media. The results found in this study indicate that the internal control system has a positive and significant effect on fraud prevention in OPD Deli Serdang Regency. Individual morality has a positive and significant effect on fraud prevention. HR competencies do not have a significant effect on fraud prevention. Good governance is able to mediate the influence of the internal control system on fraud prevention. Good governance is able to mediate the effect of individual morality on fraud prevention. Meanwhile, good governance is not able to mediate the effect of HR competence on fraud prevention in OPD Deli Serdang Regency.
The Influence of Good Corporate Governance on Earning Management on Manufacturing Company Listed In Indonesia Stock Excahange Yosep Halomoan Sirait; Rina Br Bukit; Sambas Ade Kesuma
Jurnal Mantik Vol. 6 No. 3 (2022): November: 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.v6i3.3002

Abstract

This study aims to analyze the effect of good corporate governance on earning management in manufacturing company listed in Bursa Efek Indonesia for the period 2015 to 2020. The variables used in this study are managerial ownership, independent board of commissioners, institutional ownership, audit committee size and expertise. audit committee finance as an independent variable. Sampling using purposive sampling method, obtained a sample of 34 companies from 193 company populations with a total of 204 observations. The data used are the financial statements of each sample company, which are published through www.idx.co.id and www.invesnesia.com. The analytical method used in this study is a quantitative method, with classical assumption testing, as well as statistical analysis, namely multiple linear analysis. The results of the analysis show that simultaneously good corporate governance mechanisms, including managerial ownership, independent board of commissioners, institutional ownership, audit committee size and audit committee financial expertise have an effect on earning management. The results of the partial analysis show that the independent board of commissioners and the size of the audit committee have no effect on earning management, while managerial ownership, institutional ownership and financial expertise of the audit committee have a positive and significant effect on earning management.
DESIGN OF LOGISTICS COMPANY PERFORMANCE MEASUREMENT Aried Sumekar; Erlina Erlina; Rina Br. Bukit; Chandra Situmeang
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.232

Abstract

Bubu Logistic Indonesia is a service company. Based on company reports the performance of the operational system shows quite good results, but integrated performance measurement has never been carried out. This study aims to design a performance measurement PT. Bubu Logistic Indonesia with several integrated aspects, namely financial perspective, customer perspective, internal business process perspective, as well as learning and growth perspective which will improve the performance of employees of PT. Bubu Logistics Indonesia. This research is a design process of measuring the performance of employees of PT. Bubu Logistic Indonesia uses the Analytical Hierarchy Process (AHP) and Balance Scorecard (BSC) methods. To find out the results of designing employee performance measurements, the next step is to make a strategic map that has been proposed and approved by management and then grouped into 4 Balance Scorecard (BSC) perspectives. To find out the weight and priority of each perspective, the Analytical Hierarchy Process (AHP) method is used. The financial perspective has a weight of 39.25%, followed by a customer perspective of 36.75%, an internal business perspective has a weight of 18.75%, and a growth and learning perspective has a weight of 5.25%. From the results of measuring the performance of employees of PT. Bubu Logistic Indonesia has an average performance measurement score for 6 months of 56%.
Analisis penggunaan metode Altman Z-Score dan Springate untuk mengetahui potensi terjadinya Financial Distress pada perusahaan manufaktur sektor industri dasar dan kimia Sub Sektor semen yang terdaftar di Bursa Efek Indonesia 2000-2020 Rahma Sari Harahap; Iskandar Muda; Rina br Bukit
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.v6i4.1576

Abstract

The objective of the research is to find out the result of predicting bankruptcy, using Altman Z-Score and Springate methods in the manufacturing companies of basic industrial and chemistry sectors, cement sub-sector listed on BEI (Indonesia Stock Exchange) in the period of 2000-2020 and to determine the most accurate predicting method of bankruptcy to be applied in the manufacturing companies in basic industrial and chemistry sectors, cement sub-sector. The research employs descriptive quantitative method. The samples are taken by using purposive sampling method with three manufacture companies in basic industrial and chemistry sectors and cement sub-sector. The data are analyzed by using the accuracy and error levels in each predicting method of bankruptcy, and each method shows different prediction. The result of financial distress prediction, using Altman Z-Score shows that there are 19 financial distress predictions, 26 non-financial distress predictions, and 18 gray area predictions. The result of financial distress prediction, using Springate method shows that there are 22 financial distress predictions and 41 non-financial distress predictions, the result of the calculation in accuracy and error levels, using Springate method, shows that Springate method is the most accurate with the accuracy level of 65.08% and the error level of 34.92% .
THE INFLUENCE OF AUDITOR ETHICS, AUDITOR QUALITY, INDEPENDENCE, AND AUDITOR COMPETENCE ON FRAUD PREVENTION IN PUBLIC ACCOUNTING OFFICE IN MEDAN CITY Aremi Evanta Br Tarigan; Johanna Gracella Tambunan; Ruth Inggrid Hutauruk; Rina Br Bukit
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2413

Abstract

Fraud is any illegal act of intentionally manipulating others or making false statements. Preventive measures must be taken to prevent significant reputational loss or reputational damage to institutions and individuals. Therefore, fraud prevention can be influenced by several variables. This study aims to detect the effect of auditor ethics, audit quality, independence and auditor competence on fraud prevention. The number of samples used in this study consisted of 60 appraisers and were processed using purposive sampling method using SPSS vers 26. The conclusion of this study results in that auditor competence has an influence on fraud prevention while auditor ethics, auditor quality and independence have no influence on fraud prevention
Pengaruh Kinerja Keuangan Terhadap Dividend Payout Ratio Pada Perusahaan Manufaktur Istikha Ruchitra Hayudirga Wasesa; Rina Br. Bukit Bukit
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.4098

Abstract

The purpose of this research is to analyze the effect of financial performance such as Profitability, Leverage and Liquidity as well as the control variables namely Firm Size, Firm Age and Growth on the Dividend Payout Ratio (studies of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021). This study has a total population of 171 companies. The sampling technique used was purposive sampling in order to obtain 45 companies to be studied. The type of data used is secondary data. The data analysis technique used is panel data regression analysis. The data obtained and collected is then processed using the Eviews12 application. The results showed that profitability had a significant positive effect on the dividend payout ratio. Leverage has no significant negative effect on the dividend payout ratio. Liquidity has no significant negative effect on the dividend payout ratio. Firm size has a significant negative effect on the dividend payout ratio resulting in a significance value of 0.0001 <0.05 with a t-statistic value of -4.033250. Firm age has no significant positive effect on the dividend payout ratio resulting in a significance value of 0.2275 > 0.05 with a t-statistic value of 1.549685. Growth has a significant negative effect on the dividend payout ratio which results in a significance value of 0.0115 <0.05 with a t-statistic value of -2.587665.
Analisis pengambilan keputusan investasi saham dengan pendekatan price earning ratio (PER) dan capital asset pricing model (CAMP) Rizma Nazriah Hasibuan; Iskandar Muda; Rina Br. Bukit
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221772

Abstract

Terjadinya pandemi Covid-19 yang melanda seluruh dunia termasuk Indonesia diawal tahun 2020 mengakibatkan penurunan dipasar saham yang ditunjukkan dengan penurunan pada Indeks LQ45 yang disebabkan banyak investor yang menjual saham yang mereka miliki. Penelitian ini bertujuan untuk menganalisis penggunaan pendekatan Price Earning Ratio (PER) dan Capital Asset Pricing Model (CAPM) sebagai dasar pengambilan keputusan investasi saham pada perusahaan dalam Indeks LQ45 serta membandingkan keakuratan pendekatan Price Earning Ratio (PER) dan Capital Asset Pricing Model (CAPM) sebagai dasar pengambilan keputusan investasi saham pada perusahaan dalam Indeks LQ45. Penelitian ini dilakukan pada saham-saham dalam Indeks LQ45 pada periode Februari 2019 – Januari 2021 sebanyak 54 saham. Teknik pengambilan sampel menggunakan teknik purposive sampling yang menghasilkan 9 sampel penelitian. Hasil penelitian ini menunjukkan bahwa dengan pendekatan Price Earning Ratio (PER) diperoleh 2 saham yang berada pada kondisi overvalued dan 7 saham yang berada pada kondisi undervalued sedangkan dengan metode Capital Asset Pricing Model (CAPM) diperoleh 5 saham tidak efisien atau saham perusahaan yang berada pada kondisi overvalued dan 4 saham efisien atau saham perusahaan yang berada pada kondisi undervalued. Berdasarkan penggunaan metode Mean Absolute Deviation (MAD) diperoleh hasil bahwa nilai MAD CAPM lebih kecil dibandingkan dengan nilai MAD PER (0,011 < 0,077) yang berarti bahwa  metode CAPM lebih akurat dibandingkan dengan pendekatan Price Earning Ratio (PER) sebagai dasar dalam pengambilan keputusan investasi saham. Dengan demikian, metode CAPM dapat digunakan oleh para investor sebagai dasar dalam pengambilan keputusan investasi untuk mendapat return yang maksimal dan meminimalisir risiko pada masa pandemi Covid-19.
Co-Authors Abdillah Arif Adi Widjajanto Alfida, Selia Angel, Yolanda Aremi Evanta Br Tarigan Aried Sumekar ARUAN, ROBERTO BOBHOPE Azhar Maksum Badaruddin Badaruddin Erlina Erlina Fara Maretta Fedinanda Kusumastuti Febriana Roosmawati Firman Syarif Gaddafi, Muammar Heli Herdini Br Sitepu Iskandar Muda Istikha Ruchitra Hayudirga Wasesa Johanna Gracella Tambunan Karneji Sumarlin Bucika Sormin Keulana Erwin Khairunnisa Br Manurung Marpaung, Pertiwi Masse, Finka Azzahra Utami Morita Rahel Promovenda, Bella Nasution, Fahmi Natigor Nia Dwi Syafira Parapat Gultom Rahma Sari Harahap Rizma Nazriah Hasibuan Rizma Nazriah Hasibuan Rona Lamretta Sinurat Rujiman Rujiman Rujiman Ruth Inggrid Hutauruk Sabariah Sabariah Sambas Ade Kesuma Sarah Poppy Siregar Sinaga, Ananda Sabrida Tora Br Siregar, Narumondang Bulan Sirojuzilam Hasyim Situmeang, Chandra sriati sriati Syahyunan Taufik Kurniawan Wahyul Huda Nanda yeni absah Yosep Halomoan Sirait