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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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THE EFFECT OF DIVIDEND POLICY AND LEVERAGE ON COMPANY VALUE (STUDY OF FMCG COMPANIES LISTED ON THE STOCK EXCHANGE IN 2019-2023) Febriana Roosmawati; Adi Widjajanto; Fara Maretta Fedinanda Kusumastuti; Rina Br. Bukit
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2216

Abstract

Investors believe in the high value of the company because it shows good performance and profitable future prospects. Companies seek to increase profits or wealth, especially for their shareholders, by increasing the market value of the company's stock price. This study investigates how dividend policy and leverage affect the value of the company in Fast-Moving Consumer Goods (FMCG) companies listed on the Stock Exchange from 2020 to 2023. Secondary data obtained from relevant company financial statements were used in the data collection process. Panel data regression was used to test the hypotheses. The results show that dividend policy increases the value of the company, which means that investors consider a good dividend policy as an indicator of the health and growth of the company. Leverage also has a positive effect on the value of the company, indicating that the wise use of debt can increase the value of the company. This study makes an important contribution to the understanding of the factors that affect the value of the company in the context of the FMCG industry. The practical implication of this study is that company management can consider a better dividend policy, wise debt management as a strategy to increase their company value.
THE EFFECT OF ENVIRONMENTAL COST AND CARBON ACCOUNTING ON PROFITABILITY WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Heli; Rina Br. Bukit; Firman Syarif
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2243

Abstract

This research aims to prove whether there is an influence of environmental costs and carbon accounting on profitability performance of mining companies in Indonesia with environmental performance as a moderating variable. It is based on the emergence of research urgency as there is still a knowledge gap about environmental cost management and carbon accounting pratices which specifically affect profitability, especially in the mining sector which has unique challenges in its operations and environmental impact. This is causal, quantitative research and uses secondary data. There are 47 mining companies listed on the Indonesian Stock Exchange in 2021-2023 as a population. Research sample of 22 companies were selected using a purposive sampling technique with companies’ criteria that present financial reports for 3 consecutive years, earn profits during the 2021-2023 period and presenr a sustainable report for the preriod of 2021-2023. This research uses hypothesis data testing for logistic regression analysis using Eview 12 software. The results of data testing show that environmental costs have a positive and significant effect on profitability (H1 accepted). Carbon Accounting has a positive and significant effect on profitability (H2 accepted). Environmental performance has a significant effect moderates the relationship between environmental costs and profitability (H3 accepted) and Environmental performance has a significant effect moderates the relationship between carbon accounting and profitability (H4 rejected)
THE EFFECT OF FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE AND REVENUE ON FINANCIAL MANAGEMENT BEHAVIOR IN THE TIME OF THE COVID-19 PANDEMIC: Case Study on Culinary Sector SMEs in Medan City Alfida, Selia; Rina br. Bukit; Abdillah Arif
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 2 (2022): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i2.226

Abstract

This research was carried out on Micro, Small and Medium Enterprises (MSMEs) in the Culinary Sector of Medan City, which were registered with the Medan City Cooperatives and SMEs Service. This study aims to analyze how the Effect of Financial Knowledge, Financial Attitudes and Income on Financial Management Behavior in Micro, Small and Medium Enterprises (MSMEs) in the Culinary Sector in Medan City. This research is a quantitative research, the approach used is causality and inferential. The number of samples in this study were 90 respondents. In accordance with the formulated hypothesis, in this study the analysis of inferential statistical data was measured using the SmartPLS (Partial Least Square) software. Based on the tests that have been carried out, The direct effect significance test shows that the independent variable (Financial Knowledge, Financial Attitude, Income) has a positive and significant effect on the dependent variable (Financial Management Behavior). Financial Knowledge, Financial Attitude and Income can influence Financial Management Behavior by 63.5%.
Analisis Pengaruh Transparansi dan Akuntabilitas terhadap Kepercayaan Publik Karneji Sumarlin Bucika Sormin; Syahyunan; Rina br. Bukit
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1389

Abstract

This research aims to analyze the influence of transparency and accountability on public trust in financial management in the church (a case study on the GKPI Special Congregation Sidorame). The research method used is quantitative with a descriptive approach to determine the extent of the influence of independent variables on dependent variables. The population in this study is the congregation of GKPI Special Congregation Sidorame, and the sample determination technique uses simple random sampling. The data source used is primary data collected through a questionnaire. Data analysis is conducted through descriptive analysis, research instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS version 27. The results of the study explain that (1) transparency has a positive and significant effect on public trust, (2) accountability has a positive and significant effect on public trust, and (3) transparency and accountability simultaneously have a positive and significant effect on public trust.
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