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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Journal of Research in Mathematics Trends and Technology Journal Economy And Currency Study (JECS) Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah Manajemen dan Bisnis (JIMBI)
Taufik Akbar Parluhutan
Universitas Sumatera Utara, Indonesia
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Analisis Kinerja Keuangan Perusahaan di Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia Fauziah Kumalasari; Munawarah Munawarah; Taufik Akbar Parluhutan
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 4, No 1 (2023): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v4i1.1682

Abstract

The purpose of this study was to determine the financial performance of companies in the health sector listed on the Indonesia Stock Exchange. This study uses financial ratios, namely ROA, ROE, NPM and DER with a research period from 2019 to 2021. The research method used is descriptive quantitative by taking a sample of 17 companies engaged in the health sector both in selling medicines and providing health services. From the results of the study, it was found that PT. Industri Jamu dan Farmasi Sido Muncul Tbk. has good financial performance when compared to other companies. On the contrary, PT Sarana Meditama Metropolitan Tbk has a less good financial performance when viewed from the profitability ratio conducted in this study. In its financial statements, the company has not been able to record profits and is still experiencing losses from 2019 to 2021. In addition, there is also PT Indofarma Tbk. which has not been able to record profits in 2021 with the lowest profitability value of other companies.
THE INFLUENCE OF SALES GROWTH, ROA AND CURRENT RATIO ON STOCK PRICE IN PROPERTY COMPANIES AND REAL ESTATE Cyndy Ariesty Manurung; Agatha Christine Parhusip; Lidia Mika Sintia S; Jholant Bringg Luck Amelia Br Sinaga; Taufik Akbar Parluhutan
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.v17i2.2378

Abstract

This study aims to determine the effect of Sales Growth, Return on Assets (ROA), Current Ratio on Share Prices in Property and Real Estate companies on the Indonesia Stock Exchange for the period 2019 - 2021. This research is a quantitative type research, the sample used in this study was taken using purposive sampling method. Of the 65 Property and Real Estate companies in 2019-2021 that became the population in this study, 18 companies met the sampling criteria and the year of observation in this study was 3 (three) years and the data was obtained from www.idx.co.id . The type of data used in this study is secondary data, in the form of the company's annual financial statements, then the data is processed using multiple linear regression analysis using the SPSS application. The research results obtained indicate that Sales Growth, Return on Assets (ROA). Current Ratio has a significant effect on stock prices
Analysis growth of MSME’s through sustainable development goals, entrepreneurship development, and digital financial reports Ibnu Austrindanney Sina Azhar; Taufik Akbar Parluhutan; Mutia Ismai; Yuni Lestari Br Sitepu; Ikhwan Nurhadi
Jurnal Mantik Vol. 7 No. 3 (2023): 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.v7i3.4292

Abstract

The main function of sustainable development is one of the important abilities and skills needed by msme’s business actors to manage their finances and achieve the best business performance. The aim of this research is to analyze the impact of sustainable development and entrepreneurship development on the growth of msme’s in the city of Medan mediated by digital financial reports. This research uses a quantitative descriptive method with an explanatory research approach. data was obtained from a sample of 100 business actors in Medan city. The data analysis technique used is structural equation modeling – partial least squares (sem-pls). The research results show that the sustainable development goals, entrepreneurship development and digital financial reports influence the growth of msme’s in Medan city. Digital financial reports do not mediate the influence of the sustainable development goals and entrepreneurship development on the growth of msme’s in Medan city. The novelty of this research is its accuracy in providing information to stakeholders regarding the importance of sustainable development goals for msme’s business actors. therefore, stakeholders must strive to provide education to msme’s business actors about the importance of the sustainable development goals
Pengaruh Perencanaan Pajak Dan Aktiva Pajak Tangguhan Terhadap Financial Performance: Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Parluhutan, Taufik Akbar
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1435

Abstract

This study intends to carry out an analysis related to the influence of tax planning variables and deferred tax assets variables on financial performance. The targets of this research are food and beverage sub-sector manufacturing companies that have been registered on the IDX from 2019 to 2022. Then the sampling method used in this study was purposive sampling and 9 samples of companies were obtained. While researchers used three data analysis methods, namely the classical assumption test, multiple linear regression test and hypothesis testing. The results shown in this study are that the tax planning variable has no partial effect on financial performance, but deferred tax assets have a partial effect on financial performance. While simultaneously the variable tax planning and deferred tax asset variables jointly have an influence on financial performance.
The Influence of Leadership, Motivation, and Work Environment on Company Performance at PT PLN (Persero) Sektor Pembangkitan Belawan Lubis, Andrew Satria; Kumalasari, Fauziah; Parluhutan, Taufik Akbar; Lubis, Muhammad Arif
Journal of Research in Mathematics Trends and Technology Vol. 7 No. 1 (2025): Journal of Research in Mathematics Trends and Technology (JoRMTT)
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jormtt.v7i1.20522

Abstract

This study investigates the influence of leadership, motivation, and work environment on company performance at PT PLN (Persero) Sektor Pembangkitan Belawan. Employing a quantitative associative approach, the research utilizes multiple linear regression analysis to examine the relationships among variables. The population comprises 74 employees, with the entire population serving as the sample through a total sampling technique. Data were collected using a Likert-scale questionnaire and analyzed using SPSS software. The results reveal that leadership, motivation, and work environment each have a positive and significant effect on company performance, both partially and simultaneously. The regression equation derived is: Y = 3.203 + 0.275X₁ + 0.263X₂ + 0.197X₃. The model's Adjusted R² value is 0.619, indicating that 61.9% of the variance in company performance can be explained by the three independent variables. These findings underscore the critical role of human resource factors in enhancing organizational performance.​ The study contributes to the literature on organizational behavior and human resource management by highlighting the significance of leadership, motivation, and work environment in driving company performance. It also provides practical insights for managers aiming to improve organizational outcomes through strategic human resource interventions.
Faktor-Faktor Pertumbuhan Laba pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Nasution, Abdillah Arif; Nasution, Aulia Arif; Br Sitepu, Yuni Lestari; Putra, Adi Syah; Parluhutan, Taufik Akbar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1999

Abstract

The purpose of this study is to identify the variables that affect profit growth. Secondary data is the sort of data employed in this associative research method. Purposive sampling was utilized to choose the sample from the population of 67 manufacturing businesses that were listed on the Indonesia Stock Exchange for the years 2017 through 2021. Multiple linear regression on panel data and descriptive statistical analysis are the methods utilized for data analysis. The research's findings indicate that the current ratio and inventory turnover have a negative and insignificant impact on profit growth, while the total asset turnover has positive and significant effects on profit growth, and debt to equity ratio has negative and significant effects on profit growth. As both excellent and bad profit growth will directly affect a company's financial condition, it is envisaged that determining profit growth will be a key concern for any business. The consequences of inaccurately estimating profit growth will be extensive. Given that these factors have been shown to have an impact on the company's profit growth, management should pay close attention to the factors that affect profit growth, particularly determining total asset turnover,and debt to equity ratio, so that the company can determine the best possible profit growth.
Co-Authors Agatha Christine Parhusip Andrew Satria Lubis Br Sitepu, Yuni Lestari Cyndy Ariesty Manurung Fauziah Kumalasari Ibnu Austrindanney Sina Azhar Ikhwan Nurhadi Jholant Bringg Luck Amelia Br.Sinaga kumalasari, Fauziah Lidia Mika Sintia S Lubis, Muhammad Arif Munawarah Mutia Ismai Nasution, Abdillah Arif Nasution, Aulia Arif Putra, Adi Syah Yuni Lestari Br Sitepu