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All Journal Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Penentuan harga obligasi dan teori tingkat bunga Jurnal Akuntansi Kompetif CIVITAS: Jurnal Studi Manajemen Majalah Ilmiah Warta Dharmawangsa Jurnal Informatika Ekonomi Bisnis JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Journal of Management and Bussines (JOMB) Journal of Agri Socio Economics and Business CENDEKIA : Jurnal Ilmu Pengetahuan Jurnal Ekonomi KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Pengabdian Masyarakat Inovasi Jurnal Ilman: Jurnal Ilmu Manajemen Jurnal Informatika Ekonomi Bisnis Adpebi Science Series Welfare: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat (Jubdimas) Jurnal Manajemen dan Pemasaran
Vidya Fathimah
Sekolah Tinggi Ilmu Manajemen Sukma
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Impak Pandemi Covid-19 dan Pembangunan Jalan Tol terhadap Pendapatan UMKM Nadila Utari; Vidya Fathimah
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5223

Abstract

This study aims to determine the effect of the Covid-19 pandemic and toll road construction on the income of Dodol MSMEs in the Workshop Market, Perbaungan District. This research method is quantitative. Primary and secondary data and research methods using hypothesis testing, normality testing, multiple linear regression testing, and simultaneous testing, all of which are used in data analysis techniques. The results showed that with an alpha level of 0.05 and a significance level of F-count <F-table of 0.008, the simultaneous test results revealed that Fcount = 321.572 > Ftable = 3.41. Therefore, the covid 19 variable and the construction of the toll road simultaneously have a good and big impact on the income of the Dodol UMKM in the Workshop Market, Perbaungan District. The Covid-19 variable partially has a negative and significant effect on income as indicated by the results of the partial T-test finding that the Covid-19 Pandemic variable has a value of -15.156 T-table 1.771 and a significant level of 0.004 lower than alpha (0.05). For the road construction variable, toll road construction has a T-count of -31.318 < T-table 1.771 and a significance value of 0.010 is smaller than alpha (0.05), so partially the toll road construction variable has a negative and significant effect on income. In conclusion, the income of Dodol UMKM at the Workshop Market in Perbaungan District was negatively and significantly affected due to the Covid 19 pandemic and the construction of the toll road, which fell by 40%. Keywords: Covid-19 Pandemic, Toll Road Construction, MSME Income
ANALYSIS OF BUSINESS DEVELOPMENT AND TURNOVER STRATEGIES RECEIVABLES TO INCREASE EFFICIENCY CAPITAL WORK Tri Hardiyanti; Vidya Fathimah
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the business development strategy and performance of accounts receivable turnover in increasing the efficiency of CV. Tempe Budi Berkah's working capital. Researchers use a type of qualitative research, and data obtained directly from the research object or primary. The sampling technique uses non-probability sampling with SWOT analysis as an analytical technique and the results of the analysis will be described. The results of the analysis that has been carried out by researchers are CV. Budi Berkah Tempe has done good business development by practicing SWOT analysis in its business and already has many customers and has good accounts receivable turnover, which is above 10 times a year, so as to increase working capital efficiency.
Analisis Efektivitas Realisasi Pajak Hotel Terhadap Pendapatan Asli Daerah Sektor Pajak Hotel Siregar, Maradona Herdin; Fathimah, Vidya
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol. 7 No. 2 (2024): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v7i1.36455

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis efektivitas realisasi pajak hotel terhadap Pendapatan Asli Daerah (PAD) Sektor Pajak Hotel Kota Medan, mengetahui faktor penyebab tercapai atau tidaknya target pajak hotel dan melengkapi penelitian terkait pajak hotel. Penelitian ini menggunakan metode kualitatif yang bersifat deskriptif. Berdasarkan hasil penelitian, terjadi penurunan nilai efektivitas pajak hotel terhadap target pajak hotel dan nilai efektivitas realisasi pajak hotel terhadap PAD Sektor Pajak Hotel berada pada kriteria sangat efektif menurun menjadi kurang efektif. Kinerja terbaik terjadi pada tahun 2018 dengan tingkat efektivitas yang sangat efektif, sementara terendah terjadi pada tahun 2021 yang dikategorikan kurang efektif. Faktor-faktor seperti target dan dampak pandemi Covid-19 mempengaruhi efektivitas ini. Namun setiap tahunnya realisasi pajak hotel tetap berkriteria berkontribusi sangat baik terhadap target PAD Sektor Pajak Hotel. 
Analysis Of Merchandise Inventory Management At Distributor Cv.Muti Indofood Lestari Azzhar, Amalina; Fathimah, Vidya
Journal of Agri Socio Economics and Business Vol. 5 No. 02 (2023)
Publisher : Badan Penerbitan Fakultas Pertanian (BPFP), Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jaseb.5.2.23-38

Abstract

Study This aim For know How method management supply as well as system supply goods merchandise used by CV distributors. Muti Indofood Lestari on Jl. Tapian Nauli Pasar 3 No.47 Medan Sunggal in the recording to PT products. Two Rabbits For increase sale as well as profit company. Data analysis method used in study This that is Analysis Descriptive Comparative. Analysis used is count recording supply goods trade based on Average method (average) in effort produce profit business PT products. Dua Kelinci at CV distributor. Muti Indofood Lestari. Research results show that sale increase from January arrives by March 2023 , so there is a profit increases. CV. Muti Indofood Lestari does recording perpetually with thorough and present supervision routine so that amount supply goods always appropriate No There is error , so sale always safe and not happen loss supply lost. Recording supply goods merchandise done with good by CV. Muti Indofood Lestari.
Faktor-faktor yang mempengaruhi perkembangan keuangan pada LKM Ida Martunas Purba, Sindi Claudia; Fathimah, Vidya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to determine the factors that influence the development of Ida Martunas Microfinance Institution (MFI). This research uses qualitative methods that aim to explain a phenomenon in depth and is carried out by collecting data as deeply as possible. The data types used are primary data and secondary data. Secondary data was obtained by conducting a literature review of data obtained from related agencies, while primary data was obtained from interviews at the Ida Martunas Microfinance Institution (MFI). This research focuses on how the Ida Martunas MFI develops and maintains the sustainability of the business being carried out. From the results of the study, it is known that there are several factors that affect the development of microfinance institutions. These factors include the management system of Ida Martunas MFI, human resources, and marketing systems.
Capital Structure and Asset Structure Decisions: Strategies for Improving Company Performance for Sustainable Business Meliza , Juli; Mulyani, Mulyani; Fathimah, Vidya; Devi, Syahrani; Khairani, Syahrida
Adpebi Science Series Vol. 2 No. 1 (2024): 3rd AICMEST 2024
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v2i1.428

Abstract

This study aims to evaluate the impact of capital structure and asset structure decisions on the performance of PT. Summarecon Agung Tbk and PT. Agung Semesta Sejahtera Tbk. This research is descriptive quantitative and uses secondary data from the companies' websites, from 2019 to 2023. A panel least square approach is used to estimate the effect of capital structure and asset structure decisions on company performance. The results show that capital structure and asset structure decisions significantly influence company performance (ROA). The relationship between asset structure and equity return can vary depending on different contexts and industries, and the findings indicate that asset structure does not affect ROE. This supports the idea that while asset structure may impact return on assets, its effect on return on equity may be minimal. The results obtained will assist investors and potential investors in making financing policies that maximize performance. Similarly, the government and other policymakers review capital market performance. Companies that can effectively manage their capital and assets can not only enhance their financial and operational performance but also ensure long-term sustainability and competitiveness in an increasingly competitive market. This study contributes to the formulation of corporate financing policies and corporate finance literature, particularly in the property sector.
Pengaruh Harga Pokok Produksi (HPP) terhadap Laba Bersih Pabrik Minyak Goreng Kemasan Tahun 2022-2023 Marbun, Janri; Fathimah, Vidya
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.890

Abstract

The research aims to determine the effect of production costs on net profit. This study was carried out by considering fluctuations in production costs as well as increases and decreases in net profit for the period 2022 to 2023 This research is quantitative research. The population of this research consists of all financial reports of PT. Permata Hijau Palm Oleo Belawan and this research is financial reports for a year from 2022 to 2023. The data source for this research is secondary data. The processed with SPSS verion 25 software. The results of simple linear regression analysis show Y = -72454.130 + 0.868X. Meanwhile, the results of the of the t test show that production costs partially have a positive and signigicant effect on the net profit of the PT. Permata Hijau Palm Oleo Belawan. This is proven by tcount 6,786 > ttable 1,71387. This means that H0 is rejected and Ha is accepted. The coefficient of determination test (R2) was 67,7% dan 32,3% respectively, but was influenced by other factors not discussed in this study.
Pengaruh Harga Pokok Produksi (HPP) terhadap Laba Bersih Pabrik Minyak Goreng Kemasan Tahun 2022-2023 Marbun, Janri; Fathimah, Vidya
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.890

Abstract

The research aims to determine the effect of production costs on net profit. This study was carried out by considering fluctuations in production costs as well as increases and decreases in net profit for the period 2022 to 2023 This research is quantitative research. The population of this research consists of all financial reports of PT. Permata Hijau Palm Oleo Belawan and this research is financial reports for a year from 2022 to 2023. The data source for this research is secondary data. The processed with SPSS verion 25 software. The results of simple linear regression analysis show Y = -72454.130 + 0.868X. Meanwhile, the results of the of the t test show that production costs partially have a positive and signigicant effect on the net profit of the PT. Permata Hijau Palm Oleo Belawan. This is proven by tcount 6,786 > ttable 1,71387. This means that H0 is rejected and Ha is accepted. The coefficient of determination test (R2) was 67,7% dan 32,3% respectively, but was influenced by other factors not discussed in this study.
Pengaruh Earning Per Share dan PER Terhadap Harga Saham Perusahaan Transportasi Yang Terdaftar di BEI Ginting, Villa Delfia; Fathimah, Vidya
SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.8018

Abstract

Penelitian ini bertujuan untuk menguji earning per share dan price earning ratio terhadap harga saham pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 – 2023. Metode analisis data yang digunakan yaitu dengan uji normalitas one sampel kolmogrov smirnov, uji simultan F, Uji parsial T dan uji koefisien R yang bertujuan untuk mengetahui apakah price Earning per Share, Price earning Ratio berpengaruh terhadap harga saham pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan diperoleh dari publikasi Bursa Efek Indonesia dengan 8 sampel dan 3 tahun pengamatan. Penelitian ini diolah menggunakan program SPSS 27.01. Hasil dari penelitian ini menunjukkan bahwa Earning Per Share dan Price earning ratio berpengaruh signifikan dan positif terhadap harga saham. secara simultan F Fhitung 6,480 > dari Ftabel yaitu 3,47 dan nilai signifikan 0,041 < dari nilai alpha 0,05 maka H0 ditolak dan H1 diterima. Secara parsial variabel earning per share memiliki nilai Thitung sebesar 3,596 > dari Ttabel 2,080 dan nilai signifikan 0,016 < alpha 0,050, maka H0 ditolak dan H1 diterima. Dengan demikian secara parsial variable earning per share berpengaruh positif dan signifikan terhadap harga saham. Selanjutnya variabel price earning ratio memiliki nilai Thitung 1,322 < Ttabel 2,080 dan nilai signifikan 0,243 > alpha 0,05, maka H1 ditolak dan H0 diterima. Dengan demikian secara parsial variabel price earning ratio memiliki pengaruh negatif dan tidak signifikan terhadap harga saham pada Perusahaan Trasportasi yang terdaftar di BEI 2021-2023. Kata Kunci: Earning Per Share, Price Earning Ratio, Harga Saham
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode Tahun 2020-2022 Audria, Anggi; Fathimah, Vidya
SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.7803

Abstract

Penelitian ini menganalisis pengaruh Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai variabel intervening pada perusahaan pertambangan yang terdaftar di BEI periode 2020-2022. Intellectual Capital diukur menggunakan VAIC, Nilai Perusahaan menggunakan PBV, dan Kinerja Keuangan menggunakan ROA. Data diperoleh dari 31 sampel perusahaan yang dipilih menggunakan metode purposive sampling. Analisis dilakukan dengan pendekatan kuantitatif deskriptif menggunakan Path Analysis. Hasil penelitian menunjukkan bahwa Intellectual Capital (X) memiliki pengaruh positif dan signifikan terhadap Nilai Perusahaan (Y) dengan nilai signifikansi 0,001˂0,05, dan juga berpengaruh positif dan signifikan terhadap Kinerja Keuangan (Z) dengan nilai signifikansi 0,000˂0,05. Namun, Nilai Perusahaan (Y) tidak berpengaruh signifikan terhadap Kinerja Keuangan (Z) dengan nilai signifikansi 0,082˃0,05. Kinerja Keuangan (Z) berperan sebagai variabel intervening antara Intellectual Capital (X) dan Nilai Perusahaan (Y). Pengaruh langsung Intellectual Capital (X) terhadap Kinerja Keuangan (Z) sebesar 0,474, sedangkan pengaruh tidak langsung melalui Nilai Perusahaan (Y) sebesar (-0,057). Total pengaruh sebesar 0,417, menunjukkan bahwa pengaruh langsung lebih besar daripada pengaruh tidak langsung. Kesimpulannya, kinerja keuangan memberikan sinyal positif terhadap peningkatan nilai perusahaan karena pasar menghargai pengelolaan Intellectual Capital yang efisien. Kata Kunci: intellectual capital, kinerja keuangan, nilai perusahaan
Co-Authors Audria, Anggi Ayu Sufi Lestari Azzhar, Amalina Bintang Romauli Desy Irana Dewi Lubis, Desy Irana Dewi Devi, Syahrani Fenny Suryanti Fuji Astuty Ginting, Villa Delfia Ike R. Sari Indah Wulandari Irna Rosmamainur Saragih Ismayuni, Tri Utari Jholant BLA Sinaga Juli Meliza Keumala Hayati Khairani, Syahrida Lestari, Intan Widya LIMBONG, YULIANA KRISTINA Marbun, Janri Mulyani Mulyani Nababan, Nova Angelina Nadila Utari Novian, Wijaya Nurlinda, Nurlinda - Nurul Nasiyra Octaviana, Dina PARAMESWARI, NAZMAH Purba, Sindi Claudia Randi Rahmat Satra, Yenny Obsi SIRAIT, ALFIANA DEWI SIREGAR, ADE RAHMA AYU Siregar, Maradona Herdin Siti Dini Tina N. Sitanggang Tri Hardiyanti Wenny A. Ginting