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Trito, Belthasar Siahaan
Politeknik Negeri Manado
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THE INFLUENCE OF FINANCIAL RATIO ANALYSIS ON FIRM VALUE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE IN MANUFACTURE COMPANIES LISTED IN IDX Trito, Belthasar Siahaan
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.692 KB)

Abstract

The objective of the research was to analyze the effect of financial ratio on firm value with financial distress as an intervening variable on manufacture companies listed in IDX period 2013-2015. This type of research is causal comparative. Sampling method was using proportional random sampling, the company obtained by sample were 59 companies out of 144 companies with a total population of 177 observation units of analysis. Data collection was using data documentation technique from the annual financial statement published by the website www.idx.co.id. The methods of data analysis were using classic assumption test, multiple linear regression analysis test and mediation test with Path Analysis using Sobel test. The results of this research showed that liquidity, solvability, profitability and financial distress simultaneously and partially had significant effect on firm value manufacture companies listed in IDX. The result of indirrectly test showed that variable liquidity solvability and profitability had no significant effect on firm value through financial distress as an intervening variable and financial distress not proven as an intervening variable.
Determinan Minat Masyarakat Melakukan Investasi Online di Masa Pandemi Covid-19 (Studi Empiris Dari Cina dan Indonesia) Siti Aisyah Nasution; Belthasar Trito Siahaan; Andreas Randy Wangarry; Fanesa Isalia Minanda Syaefudin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 2 No. 3 (2022): Article Research Volume 2 Issue 3, November 2022
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i3.1820

Abstract

Pandemi COVID-19 telah memukul berbagai sektor, termasuk pasar saham dimana banyak orang ragu untuk berinvestasi saham. Banyak industri terkena dampak Covid-19 dimana sejak Maret 2020 Indeks Harga Saham Gabungan (IHSG) Bursa Efek Indonesia mengalami penurunan karena banyak investor menjual saham yang dimilikinya, tetapi sejak minggu ketiga Mei 2020 hingga awal Juni 2020 telah menunjukkan kenaikan yang mengindikasikan perdagangan saham mulai menunjukkan perbaikan. Penelitian ini bertujuan untuk menganalisis saham-saham sektor apa saja yang masih mampu bertahan di masa pandemi COVID-19, dengan menggunakan data volume perdagangan saham, Indeks Harga Saham Gabungan (IHSG), nilai kapitalisasi pasar mingguan dan bulanan dengan sampel 20 saham - saham tertinggi berdasarkan volume penjualan dan nilai transaksi di bursa saham Indonesia periode bulan Maret 2020 sampai dengan Juni 2020 yang diperoleh dari laporan mingguan Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa di masa pandemi COVID-19, para investor tetap dapat memperoleh keuntungan dalam berinvestasi saham apabila setiap keputusan yang dilakukan investor tersebut di dukung oleh perhitungan yang matang. Investor harus cermat dalam memilih sektor apa saja yang akan dituju. Investor perlu melakukan analisis fundamental agar tidak salah dalam menempatkan dana, dan melakukan diversifikasi saham untuk mengurangi risiko kerugian yang terlalu besar dalam berinvestasi. Jikas situasi kembali normal maka semua sektor akan bangkit kembali dengan penyesuaian – penyesuaian mengikuti protokol new normal. Saham-saham sektor industri konsumer, sektor telekomunikasi seperti data, tower dan sektor kesehatan seperti farmasi dan rumah sakit merupakan saham-saham yang dapat menjadi pilihan investor di masa pandemi COVID-19.
Impact of Profitability, Liquidity, Solvency, Institutional Ownership, and Activity on Investment Decisions in IDX 80 Companies Listed on the Stock Exchange from 2016-2021 Yohanes Theodorus; Jhon Lismart Benget P; Joseph Berlin Fernando Hutajulu; Belthasar Trito Siahaan
Journal of Research in Business, Economics, and Education Vol. 5 No. 2 (2023): April 2023
Publisher : Kusuma Negara Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55683/jrbee.v5i2.429

Abstract

The purpose of this study was to determine the effect of profitability, liquidity,solvency, institutional ownership, and activity on investment decisions. The population for this study was collected from 80 companies that were specifically selected according to certain criteria, to become 28 companies. The data used in this research is quantitative. Source of data in this research is secondary data. Data collection was done by writing method and data analysis was done by different linear test, F test and t test. (Y) can be explained by variations in profitability, liquidity, solvency, institutional ownership, and activity on investment decisions, while the remaining 63.5% is explained by other factors not included in this study. The results of the study partially show that institutional ownership and performance have a positive and significant effect on investment decisions, profitability has no significant negative effect on investment decisions, and liquidity and solvency have no significant effect on investment decisions. The research findings also show that profitability, liquidity, solvency, and institutional ownership influence investment decisions.
THE INFLUENCE OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURN OVER, AND FIRM SIZE ON RETURN ON EQUITY IN PROPERTY COMPANIES Viona Avelina; Jhon Lismart Benget. P.; Jessica Jessica; Aprilyani Aprilyani; Calvin Nico Adryan; Belthasar Trito Siahaan
Jurnal Ipteks Terapan Vol. 17 No. 2 (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.v17i2.2069

Abstract

Objective from study This that is To use see the influence of Current Ratio, Debt to Equity Ratio, Total Assets Turn Over and firm size on company sector Property listed on the Indonesia Stock Exchange Period 2017-2021 is good in a manner Partial And simultaneous . Company founded generally aim For obtain maximizing profits for survival _ life his company And capable develop company that well . _ All companies on basically carry out various activity good character _ operational or non- operational To use gain . Population is all company sector Property on the IDX for the 2017-2020 period namely as many as 65 companies And the sample with a total of 60 units of analysis . Method study apply technique analysis multiple linear regression . Results study is Current Ratio and Firm size have no effect on Return On Equity. Debt to Equity Ratio and Total Asset Turn Over effect on Return On Equity. Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, and Firm Size have an effect against Return On Equity on company sector properties listed on the Indonesia Stock Exchange for the 2017-2021 period
Faktor-faktor yang Mempengaruhi Pengalokasian Belanja Daerah pada Provinsi Riau Tahun 2017-2021 Yois Nelsari Malau; Iis Dahlia Silitonga; Riris Jesica Silaban; Nisa Hasugian; Belthasar Trito Siahaan
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.4555

Abstract

The purpose of the following research is to find out the real impact of SAF, ROR, PSF, GAF and inflation on regional spending. The population and sample are 12 districts/cities from 2017-2021, using a saturated sampling technique. The coefficient of determination is 0.953, which is 95.3% for SAF, ROR, PSF and inflation in regional spending and 4.7% for other independent variables. The results of the discussion indicate that actually SAF, ROR, PSF, and GAF have separate impacts, but inflation has a negative impact on regional spending. SAF, ROR, PSF, GAF and inflation in their entirety had an impact on Regional Expenditures
Penerapan Pelaporan Keuangan Berbasis Android Pada UMKM Sewa Tenda Paniki di Kota Manado Belthasar Trito Siahaan; Fanesa Syaefudin; Andreas Wanggary; Lidya Maramis; Irfiani Bakri
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i2.3256

Abstract

Pelaku usaha UMKM mengalami kenaikan sejak tahun 2021 di Manado Beberapa faktor yang mendorong perkembangan UMKM di Manado antara lain adalah pertumbuhan penduduk, berakhirnya masa pandemi covid 19, meningkatnya kesadaran masyarakat akan pentingnya kewirausahaan, serta dukungan dari pemerintah dan organisasi non-pemerintah. Meskipun perkembangan UMKM di Manado cukup positif, masih terdapat beberapa kendala yang dihadapi seperti kurangnya modal usaha, kurangnya pemahaman akan pencatatan laporan keuangan yang berdampak pada kinerja usaha. Kendala tersebut karena manajemen keuangan UMKM belum tertata rapi dan masih sederhana. Melalui survei awal terhadap UMKM Sewa Tenda Paniki yang ada di kota Manado, ditemukan bahwa tempat usaha tersebut belum melakukan penyusunan laporan keuangan sesuai SAK EMKM. Pemilik usaha juga belum mengenal aplikasi akuntansi yang ada saat ini. Aplikasi Akuntansi yang digunakan adalah aplikasi Akuntansi UKM – Money Manager Setelah kegiatan ini Mitra merasa puas dan senang bahwa dengan dilaksanakannya kegiatan pengabdian ini mereka dapat diedukasi tentang SAK EMKM dan penyusunan laporan keuangan dengan penggunaan aplikasi akuntansi untuk memperbaiki kinerja pengelolaan keuangan mereka.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM BERBASIS APLIKASI MICROSOFT EXCEL PADA CV. VISUAL MULTIMEDIA Andreas Randy Wangarry; Raymond F. Rombot; Fanesa I. M. Syaefudin; Belthasar T. Siahaan
Journal of Information System, Applied, Management, Accounting and Research Vol 7 No 4 (2023): JISAMAR (November 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i4.1204

Abstract

MSMEs in Manado City are still lacking in implementing SAK EMKM when preparing Financial Reports. This is due to a lack of understanding of the importance of making financial reports based on SAK. In addition to making it easier to read financial reports, it can also increase the transparency, effectiveness and efficiency of the financial reports that are made. One of the MSMEs that has not implemented financial reports based on this SAK is CV Visual Multimedia. This study aims to prepare financial reports based on SAK EMKM in CV. Visual Multimedia in Manado City. By conducting this research, it is hoped that it can provide useful information for MSMEs, the government, and financial institutions in increasing the effectiveness of SAK ETAP implementation for MSMEs, especially CV. Visual Multimedia in the management of Financial Statements refers to the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). And also through this research can provide useful recommendations for the government, financial institutions, and MSMEs themselves in increasing the application of SAK ETAP in this city. This type of research in this study used qualitative research using the case study method. Data collection methods used are interviews, observation, documentation. Based on the results of the analysis it can be concluded that CV. During its establishment, Visual Multimedia has not implemented SAK EMKM in its accounting process. Accounting reporting is still done manually, namely recording on the book by the admin and then reporting it to the owner. These financial reports based on SAK EMKM based on Microsoft Excel will make it easier for admins to record transactions and generate financial reports. It also makes it easier for the owner to assess the performance of the business entity. Keywords: UMKM, Financial Statements, SAK EMKM, Microsoft Excel
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, RETURN ON EQUITY DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN PADA IDX GROWTH30 Jhon Lismart Benget; Belthasar Trito Siahaan
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.4227

Abstract

The purpose of this study is to examine the effect company size, return on asset, return on equity and debt to equity ratio on the firm value. The population of this study is the IDX Growth 30 Index which were listed on the Indonesia Stock Exchange in 2018-2021. The results of this study indicate that simultaneously company size, return on asset, return on equity and debt to equity ratio on the firm value affect the firm value. Partially, this study show return on asset, return on equity and debt to equity ratio has a positive and significant effect on the firm value. Company size has no significant effect on the firm value.
Pengaruh Sales Growth, Return On Asset, Current Ratio, Dan Return On Equity Terhadap Struktur Modal Pada Perusahaan Industri Consumer Goods (Sub Sektor Makanan Dan Minuman) Yang Terdaftar Di BEI Periode 2019-2021 Sari, Ike rukmana; Grace, Grace; Keren, Keren; Stevani, Stevani; Siahaan, Belthasar Trito
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4650

Abstract

Kajian penulis dalam kesempatan ini ingin mengetahui serta menganalisis pengaruh Return on Assets, Sales Growth, Return on Equity serta Current Ratio terhadap Struktur Modal Industri Consumer Goods (Sub-sektor Minuman serta Makanan), dimana telah tercatat dalam BEI (Bursa Efek Indonesia) 2019-2021. Dalam prosesnya, peneliti menggunakan pendekatan kuantitatif, dimana sampel didapatkan melalui purposive sampling. Terdapat sejumlah 34 perusahaan yang merupakan populasi penelitian dengan total 21 diantaranya merupakan sampel yang digunakan. Sampel merupakan perusahaan industry Consumer Goods (Sub-Sektor Minuman dan Makanan) tercatat BEI 2019-2021 dikali 3 tahun periode dalam penelitian. Besarnya koefisien yakni 24,6% dan menyisakan 75,4%. Berdasarkan penelitian yang dilakukan diketahui data simultan signifikan mempengaruhi struktur modal sub-sektor minuman dan makanan 2019-2021. Hasil penelitian autokorelasi menunjukkan tidak adanya autokorelasi. Data multikolinearitas menunjukkan bahwasanya Return on Assets, Sales Growth, Return on Equity serta Current Ratio terbebas dari gejala multikolinearitas. Data yang didapatkan melalui penganalaisisan dengan regresi linier berganda menambilkan bahwasanya aspek-aspek tersebut secara simultan signifikan mempengaruhi struktur modal BEI 2019-2021. Sales Growth menunjukkan tidak signifikan mempengaruhi secara parsial Struktur Modal di BEI 2019-2021. Return on Assets tidak signifikan mempengaruhi secara parsial Struktur Modal Perusahaan Industry Consumer Goofs (Sub-Sektor Minuman dan Makanan) di BEI 2019-2021. Current Ration signifikan mempengaruhi secara parsial Struktur Modal Perusahaan Industry Consumer Goods (Sub-sektor Minuman dan Makanan) di BEI 2019-2021. Return on Equity tidak signifikan mempengaruhi secara parsial Struktur Modal Perusahaan Industry Consumer Goods (Sub-Sektor Minuman dan Makanan) di BEI periode 2019-2021.
Evaluasi Penerapan Program MBKM Terhadap Kompetensi Mahasiswa Program Studi Akuntansi Dan Administrasi Bisnis Di Politeknik Negeri Manado Siahaan, Belthasar Trito; Ginting, Wenny Anggeresia; Pangemanan, Shane Anneke
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5978

Abstract

This study aims to evaluate the implementation of the MBKM program in the Manado State Polytechnic environment based on student perceptions or responses. This study describes in detail the implementation of the MBKM program that has been implemented by the Manado State Polytechnic. This study is a quantitative study with a survey design. The results of the study are that there are still many students majoring in accounting and business administration who still do not understand what MBKM is, policies on MBKM and what MBKM programs are. From the MBKM program that has been implemented in the accounting and business administration departments, the activities that are most in demand by students in the accounting department are internships and certified independent studies (MSIB). While in the business administration department, the activity that is most in demand by students is Independent Entrepreneurship (WMK). This is possible because this activity provides the most learning experiences that are correlated with the field of study. In terms of MBKM implementation indicators, the MBKM activities carried out are in accordance with the needs of graduates in the future. This means that the implementation of MBKM activities at the Manado State Polytechnic is currently quite good.
Co-Authors Andreas Randy Wangarry Andreas Wanggary Aprilyani Aprilyani Brigitte Joyce Rimba Calvin Nico Adryan EVELYN EVELYN Fanesa I. M. Syaefudin Fanesa Isalia Minanda Syaefudin Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Fanesa Syaefudin Ginting, Wenny Anggeresia Ginting, Wenny Anggresia Grace, Grace Hermansyah, Sherryn Veronica Iis Dahlia Silitonga Ike Rukmana Sari Irfiani Bakri Jessica Jessica Jhon Lismart Benget. P. Joseph Berlin Fernando Hutajulu Jovan Alvaro Keren, Keren Korompis, Sintia Nuraini Lamtiur R Pasaribu Lidya Anggiline Maramis Lidya Maramis Malau, Yois Nelsari Nisa Hasugian Pangemanan, Shane Anneke Pingkan Elni Wowor, Pingkan Elni Raymond F. Rombot Riris Jesica Silaban Runtuwene, Treesje Lusje Ryan Timothius Tandiah Sari, Ike Rukmana Siti Aisyah Nasution Sitohang, Menjadi Chenchresen Stevani, Stevani Sumendap, Pricilia Christina Viona Avelina Wangarry, Andreas Randy Yohanes Theodorus