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Purba, Desmi Triyanti
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Hubungan Likuiditas Dan Struktur Modal Terhadap Profitabilitas Perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 – 2022 Kristianto, Kristianto; Purba, Desmi Triyanti; Parinduri, Taufik; Silalahi, Johan Alfred Sarades; Saragih, Yoan Hendrawan Junpridan
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hgdvjj84

Abstract

Tujuan penelitian ini adalah menganalisis bagaimana hubungan Likuiditas terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Menganalisis bagaimana hubungan struktur modal terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Menganalisis bagaimana hubungan likuiditas dan struktur modal secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Dari seluruh hasil uraian yang telah di kemukakan dalam bab sebelumnya, maka penulilis menarik kesimpulan yaitu sebagai berikut. Hasil regresi linear berganda menunjukan bahwa ada hubungan positif likuiditas terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil analisa koefisien korelasi menunjukan hubungan yang kuat antara likuiditas dan struktur modal secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujian secara parsial dengan uji t maka H0 diterima, artinya adanya hubungan positif yang signifikan antara likuiditas terhadap profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujian secara parsial dengan uji t maka H0 diterima, artinya adanya hubungan positif yang signifikan antara Struktur modal terhadap profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujuan hipotesis secara bersama dengan Uji F maka H0 diterima artinya tidak ada hubungan yang positif dan signifikan secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022
Analysis Of The Implementation Of Financial Management Of Regional Public Service Agency (BLUD) On The Performance Of Public Hospital Employees dr Djasamen Saragih Kristianto, Kristianto; Purba, Desmi Triyanti; Hazelinling, Hazelinling; Saragih, Marintan; Girsang, Yulita Santa Nova
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zpf3y048

Abstract

This study aims to analyze the implementation of financial management of the Regional Public Service Agency (BLUD) on the performance of employees at the Regional General Hospital (RSUD) dr. Djasamen Saragih. The research method used is descriptive analysis with a qualitative approach, using primary data obtained through interviews and field observations, as well as secondary data in the form of financial statements and related organizational documents. The results of the study show that BLUD financial management provides flexibility in planning and using the budget, which has a positive impact on the operational efficiency of the hospital. The implementation of the annual Business Plan and Budget (RBA), supervision by the supervisory board, and a reporting system in accordance with Financial Accounting Standards (SAK) support the improvement of employee performance. However, challenges such as maintaining a balance between public services and revenue, as well as the need to improve human resource competence, are still a concern. The study suggests regular training for employees and the development of innovative services to improve the efficiency and overall performance of the organization
Evaluation Of the Influence of Good Corporate Governance On The Level of Financial Health of PT Telkom Indonesia TBK For The Period 2019 – 2023 Tarigan, Wico Jontarudi; Purba, Djuli Sjafei; Purba, Desmi Triyanti
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hwgfmr18

Abstract

Study This aiming for analyze the influence of Good Corporate Governance (GCG) on health finance of PT. Telkom Indonesia Tbk during period 2019 to 2023. Variables independent used​ covering size of the board of commissioners, size directors, and audit committee, while variable dependent is indicator health finance in the form of Return on Assets (ROA) and Return on Equity (ROE). Method research used​ is quantitative with approach multiple linear regression analyzed​ use device SPSS software. Data used is secondary data obtained​ from report finance PT. Telkom Indonesia Tbk's annual report published in a way officially on the Indonesia Stock Exchange (IDX). The results of the analysis show that in a way simultaneous GCG variables have an effect on ROA, but No significant towards ROE. In partial, size board of directors own influence positive significant on ROA, whereas the size of the board of commissioners and audit committee is not show influence significant to second indicator finance. This indicates that effectiveness of governance companies, in particular role directors, contributing to the improvement health finance company. Implications from study This important for management of state-owned enterprises in increase transparency, accountability and performance finance through implementation principles of effective GCG. Research This also provides recommendation for investors and stakeholders interest for consider governance aspects​ in taking decision investment and supervision company
Co-Authors Aminun, Muhammad Corry Damanik, Yesni Riana Girsang, Rosita Manawari Girsang, Yuli S N Girsang, Yulita Girsang, Yulita Santa Nova Hazelinling, Hazelinling Indayang, Retno Khairun Annisa Kristianto Kristianto Kristianto Napitu, Ulung Nasution, Tutyariani Pandapotan Simatupang Parinduri, Taufik Perangin - angin, Dermawan Purba, Djuli Sjafei Purba, Fariaman Purba, Yuspika Yuliana Roslina Tamara Saragih, Esteriani Saragih, Marintan Saragih, Rosmeri Saragih, Yoan Hendrawan Junpridan Sihite, Toga Silalahi, Johan Alfred Sarades Silalahi, Ririn Silvana SIMBOLON, PIRMA Sinaga, Mahaitin H Sinaga, Nursahrina Tarigan, Vitryani Wico Jontarudi Tarigan