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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha ProBank: Jurnal Ekonomi dan Perbankan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mirai Management EKSPANSI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi BISE: Jurnal Pendidikan Bisnis dan Ekonomi Jurnal ASET (Akuntansi Riset) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management YUME : Journal of Management Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Kajian Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Peradaban Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Akademisi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Innovative: Journal Of Social Science Research AMMA : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) SOCIRCLE : Journal Of Social Community Services Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Leny Suzan
Universitas Telkom
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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PENGARUH DANA PIHAK KETIGA, BI RATE, DAN BOPO TERHADAP PENYALURAN KREDIT PERBANKAN Putri Andini; Leny Suzan; Dewa PK. Mahardika
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 2 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i2.119

Abstract

Abstract: Indonesian banks have a primary function as a collector and distributor of public funds. In collecting funds from the public, the bank offers some savings instrument and in channeling funds to the public, banks give it in various loan form. The purpose of this research is to find out the effect of third-party funds, BI rate and BOPO on the bank loan, either simultaneously or partially. This research is descriptive verification and causality research. The object that used in this research is the BUMN banks that listed in Indonesian Stock Exchange. The sample of this research is 4 banks during five years, from 2011 to 2015. This research using panel data regression analysis technique. The result of this research shows that simultaneously, third-party funds, BI rate, and BOPO have effect on bank loan. Partially, third-party funds and BI rate have positive effect on bank lending, while BOPO has no effect on bank loan. Keywords: Third-Party Funds, BI Rate, BOPO, Bank Loan
THE INFLUENCE OF AGENCY COST, PROFITABILITY, AND DEBT TO EQUITY RATIO (DER) ON DIVIDEND POLICY: A STUDY ON BASIC INDUSTRY AND CHEMICALS LISTED IN INDONESIAN STOCK EXCHANGE DURING 2012-2016 Yolandha Ayudya Fitriana; Leny Suzan
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 4, No 1 (2018): Jurnal Pendidikan Bisnis dan Ekonomi
Publisher : Department of Economics Education, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bise.v4i1.21496

Abstract

Kebijakan dividen merupakan suatu keputusan perusahaan mengenai pembagian laba kepada para pemegang saham dalam bentuk dividen, atau menahannya dalam bentuk laba ditahan. Kebijakan dividen tersebut sering menimbulkan perbedaan kepentingan antara pemegang saham dan manajemen. Maka dari itu perlu adanya keselarasan antara pemegang saham dan manajemen dalam mengambil keputusan kebijakan dividen agar dapat melihat faktor-faktor yang mempengaruhi kebijakan dividen. Penelitian ini bertujuan untuk mengetahui pengaruh Agency Cost, Profitabilitas, dan Debt to Equity Ratio (DER) terhadap Kebijakan Dividen yang di proksikan dengan Dividend Payout Ratio (DPR) pada sektor industri dasar dan kimia yang terdaftar di BEI tahun 2012-2016. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan. Populasi dalam penelitian ini adalah perusahaan sektor industri dasar dan kimia yang terdaftar di BEI. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 11 sampel dalam kurun waktu 5 tahun sehingga didapat 55 unit sampel perusahan sektor industri dasar dan kimia periode 2012-2016. Metode analisis data dalam penelitian ini adalah regresi data panel dengan menggunakan Software Eviews 9.0. Berdasarkan hasil pengolahan data menunjukkan bahwa secara simultan Agency Cost, Profitabilitas, dan Debt to Equity Ratio (DER) berpengaruh signifikan terhadap Kebijakan Dividen. Sedangkan secara parsial, Agency Cost berpengaruh negatif terhadap Kebijakan Dividen, Profitabilitas berpengaruh signifikan terhadap Kebijakan Dividen dan Debt to Equity Ratio (DER) berpengaruh positif terhadap Kebijakan Dividen. Berdasarkan hasil penelitian ini, apabila perusahaan menginginkan untuk membagikan dividen harus memperhatikan sumber pendanaan untuk pembagian dividen kepada pemegang saham, hal ini dikarenakan perusahaan cenderung menjadikan utang perusahaan dibandingkan laba sebagai dasar pembayaran dividennya.
Effect of Operating Costs, Total Debt, and Sales Volume on Net Profit (Study on Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period) Leny Suzan; Nikita Melisa Siallagan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.521

Abstract

The purpose of this study is to test and provide an analysis of the effect of operating costs, total debt, and sales volume on net income in coal sub-sector mining companies listed on the Indonesian stock exchange for the 2017-2019 period. In this study there were 22 companies. The technique used is purposive sampling and the number of samples that meet the criteria are 12 companies with a period of 3 years. The research method used is descriptive quantitative and uses secondary data derived from the company's financial statements, while the model used to test the research is panel data regression. The results of the study state that simultaneously operating costs, total debt, and sales volume affect the net profit of coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period by 83.9246%. Partially, it shows that the operational cost variable has a significant negative effect on net income and sales volume has a significant positive effect on net income, while total debt has no partial effect on net income.
PENINGKATAN LITERASI KEUANGAN MENGGUNAKAN PENDEKATAN HEURISTIK (Studi Kasus pada Pedagang Tradisional yang Dikelola oleh PD Pasar Bermartabat): PENINGKATAN LITERASI KEUANGAN MENGGUNAKAN PENDEKATAN HEURISTIK (Studi Kasus pada Pedagang Tradisional yang Dikelola oleh PD Pasar Bermartabat) khairunnisa runny Effendi; Leny Suzan; Kurnia .
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.619 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.465

Abstract

Community service activities can be used as a way to increase financial literacy in traditional traders managed by PD Pasar Bermartabat. The results of the 2019 National Financial Literacy Survey show the financial literacy index figure of 38.03%. This figure shows that most Indonesians are not included in the well literate category. In practice, traditional market traders are familiar with loan sharks in their daily business activities. One of the limitations of this community service activity is the limited time because the target community is an active UMKM actor with a long working time. To overcome this limitation, it is necessary to have an appropriate learning model in improving financial literacy, namely the heuristic learning model. This financial literacy research data was measured using a questionnaire from Carpena's financial literacy dimensions. To find out the differences in financial literacy before and after the implementation of the heuristic learning model, the paired t-test was used different test with a significance level of 0.05. The number of respondents was 30 market representatives managed by PD Pasar Bermartabat. The results of this study indicate that the heuristic learning model can improve the financial literacy of traditional market traders managed by PD Pasar Bermartabat.
PENGARUH AGENCY COST, PROFITABILITAS, DAN DEBT TO EQUITY RATIO (DER) TERHADAP KEBIJAKAN DIVIDEN (Studi pada Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Yolandha Ayudya Fitriana; Leny Suzan
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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

Abstract

This study aims to know the influence of Agency Cost, Profitability, and Debt to Equity Ratio (DER) toward Dividend Policy proxied by Dividend Payout Ratio (DPR) at basic industries and chemicals sector listed on the Indonesian Stock Exchange (BEI) in the period of 2012-2016. The data used in this study was obtained from financial statement data. The population in this study are basic industries and chemical sectors listed on Indonesian Stock Exchange. The sample selection technique used is purposive sampling and acquired 11 companies in basic industries and chemical sectors during 2012-2016 studying period. The methods of data analysis in this study is panel data regression analysis using Eviews Software 9.0. The results of this study shows that the simultaneous of Agency Cost, Profitability, and Debt to Equity Ratio (DER) have a significant effect on the dividend policy. Whereas partially, the Agency Cost has negative effect on dividend policy, meanwhile Profitability and Debt to Equity Ratio (DER) has positive effect on dividend policy. Based on the result of this study, when the company want to pay dividends, accordingly, they should pay attention to the profitability, this is because companies that have high profitability will share high dividends to shareholders. Keywords : Agency Cost, Profitability, Debt to Equity Rati (DER), Dividend Policy
PENGARUH ARUS KAS OPERASI, PROFITABILITAS, DAN SALES GROWTH TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Nuraini Anis Arifah; Leny Suzan
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

This study aims to find out how the influence of operating cash flows, profitability and sales growth on dividend policy proxied by Dividend Payout Ratio (DPR) at mining companies listed on the BEI period 2012-2016. The data used in this study were obtained from the financial statements. The population in this study is a mining sector company listed on the BEI. Sample selection technique used is purposive sampling and obtained 6 samples within 5 years so that obtained 30 sample unit of mining company period 2012-2016 period. Data analysis method in this research is panel data regression by using Software Eviews 9.0. Based on the results of data processing shows that simultaneously operating cash flow, profitability and sales growth have a significant effect on dividend policy. While partially, operating cash flow has no significant effect on dividend policy, profitability has a significant effect on dividend policy and sales growth negatively affect dividend policy. Based on the results of this study, a company that wants to distribute dividends should pay attention to sales growth, this is because large sales growth tends to allocate funds for the expansion of the company compared with distributing dividends. Keywords: Operating Cash Flow, Profitability, Sales Growth, Dividend Policy.
PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP PENJUALAN (Suatu Studi pada Perusahaan Manufaktur Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia 2012-2016) Raisya Astari Rasyid; Leny Suzan
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 3 No 3 (2018): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Now a days, the competition between companies is getting tighter with the increasingly competitive competition between business actors. In the course of the company is often faced with various problems in maintaining its survival, such as difficulties in increasing sales, increasingly varied consumer tastes, and uncertain economic conditions. Sales become a very important thing for the company, because the value of the profits or losses derived from sales activities become the source that shapes the overall value of the company and determine whether the company can grow and maintain its business activities. This study aims to find out how the cost of promotion and distribution costs affect the sales of food and beverage manufacturing companies listed on the Indonesia Stock Exchange 2012-2016. The population in this study is a food and beverage sector manufacturing company listed on the Indonesia Stock Exchange. Sample selection technique used is purposive sampling and obtained 9 companies with research period in 2012-2016. Data analysis method in this research is panel data regression analysis using software Eviews version 9. The result of t-test shows that promotion cost have a significant positive effect, and distribution cost has a positive significant effect. The result of F test shows that simultaneously promotion cost and distribution cost influence to sales with adjusted R2 equal to 97,7736%. Keywords: promotion cost, distribution cost, sales.
Empirical Testing of the Implementation of Supply Chain Management and Successful Supporting Factors of Management Accounting Information Systems Leny Suzan; Sri Mulyani; Citra Sukmadilaga; Ida Farida
International Journal of Supply Chain Management Vol 8, No 4 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (933.424 KB)

Abstract

Abstract-This study aims to measure empirically tested conceptual models regarding the magnitude of intellectual capital influence, operational risk management, and business strategy on the effectiveness of management accounting information systems and their implications on the performance of a balanced scorecard based company. This research used sensus as sampling technique, it used all existing population. This research was conducted using a survey method in Banking Sectors in Indonesia based on the supply chain management. Data analysis was performed using Structural Equation Model (SEM) approach alongside a Linear Structural Relationship (Lisrel) analysis tool. The results of the study found that intellectual capital, operational risk management, and business strategy have a significant positive effect on the effectiveness of accounting information system, while its significance on the performance of balanced scorecard based company operational risk management and business strategy alone has a significant positive effect. While the effectiveness of accounting information systems are known to have significant implications on the company’s performance-based balanced scorecard.
Pengaruh Pajak, Tunneling Incentive dan Mekansme Bonus Terhadap Keputusan Transfer Pricing (Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Siti Jasmine Dwi Santosa; Leny Suzan
Kajian Akuntansi Volume 19, No. 1, 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v19i2.3496

Abstract

Transfer pricing merupakan suatu kebijakan perusahaan dalam menentukan harga dari transaksi antar anggota divisi dalam satu perusahaan maupun antar anggota divisi antar dua perusahaan baik didalam negeri maupun diluar negeri. Penelitian ini bertujuan untuk menguji pengaruh pajak, tunneling incentive dan mekanisme bonus terhadap keputusan transfer pricing. Keputusan transfer pricing dalam penelitian ini menggunakan indikator dummy.Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek Indonesia (BEI) pada tahun 2013-2016. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 25 perusahaan. Data yang digunakan dalam penelitian ini diperoleh dari data laporan keuangan. Metode analisis data dalam penelitian ini adalah analisis regresi logistik dengan menggunakan software SPSS versi 22.Hasil penelitian menunjukkan bahwa secara simultan pajak, tunneling incentive dan mekanisme bonus berpengaruh signifikan terhadap keputusan transfer pricing. Sedangkan secara parsial pajak dan tunneling incentive berpengaruh positif signifikan terhadap keputusan transfer pricing dan mekanisme bonus tidak berpengaruh terhadap keputusan transfer pricing. 
Pengaruh Volume Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponennya Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016-2019 Leny Suzan; Hafidza Qurrota Ayunina
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

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

Abstract

        Tujuan utama perusahaan adalah untuk mendapat laba yang optimal, supaya perusahaan memperoleh laba yang sesuai dengan target, perusahaan perlu menyusun perencanaan laba yang baik kemampuan perusahaan memprediksi kondisi perusahaannya untuk masa yang akan datang juga perlu, dan mengamati faktor-faktor apa saja yang dapat mempengaruhi laba.Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh volume penjualan, biaya operasional terhadap laba bersih pada perusahaan manufaktur sub sektor otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Populasi pada penelitian ini berjumlah 13 perusahaan namun hanya terdapat 11 perusahaan yang memenuhi kriteria untuk dijadikan sample pada penelitian ini. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan pengelolahaan data menggunaan Eviews versi 11.            Hasil yang diperoleh dari penelitian ini adalah volume penjualan dan biaya operasional secara bersama-sama berpengaruh terhadap laba bersih pada perusahaan manufaktur sub sektor otomotif dan komponennya yang terdaftar  pada Bursa Efek Indonesia periode 2016-2019. Secara Parsial,volume penjualan berpengaruh negatif terhadap laba bersih sedangkan biaya operasional berpengaruh positif terhadap laba bersih pada perusahaan manufaktur sub sektor otomotif dan komponennya periode 2016-2019.
Co-Authors , Nurmalasari Abd. Rasyid Syamsuri Ade Amara Dini Adji, Koenta Afifah, Istighfarin Eka Nur Alifia Salsabila Almanda, Syalsabilla Chyntia Amalia Cahya Rini Anak Agung Istri Sri Wiadnyani Andi Muhammad Rayhan Angelia Tampubolon Anggun Rizki Novira Anisa Anggraeni, Anisa Anisha, Salsabilla Putri Annaya Rizha Fairy Aprilia , Venni Ardan Gani Asalam Ardhiestadion, Alexandra Aryuning Heryustitriasputri Assyifa, Andi Ecce Nada Astari Rasyid, Raisya Baihaki, Muhammad Farhan Beliacintiana, Fadiyah Bella Rifci Permata Devi Bethari Shakuntala Chusnul Khotimah Citra Sukmadilaga Dara Rahma Septia - Dekri Ardiansyah Devi, Bella Rifci Permata Dewa PK. Mahardika Dewa PK. Mahardika, Dewa PK. Dewa Putra Krishna Mahardika Dewi Wulan Dhian Wahyuni Djusnimar Zultilisna Erfa Fauzi Excelina, Chika Faris Rekzy Ghiyatsul Haq Fatin, Aisya Nisrina Fauzananda Musrady, Raihan Aqil Febrial Pratama Febrianti Siagian, Hosanna Alicia Hafidza Qurrota Ayunina Hana, Tri Selomita Hanifa, Alya Amany Hanifah Khadrinur Hannah Joevanty Ichwan Nul Ichsan Ida Farida Ilyasa, Fabian Daffa Jihan Fadlilah Zatayumni Jihan Septiani Putri Kusworo Kania, Triasafa khairunnisa runny Effendi Kurnia . Lumbantobing, Alfrina Mahardika, Dewa Manurung, Liana S K Marsheli Indira Putri Marwiyati, Ni Nyoman Meldiyana Trianadifa Suharto Mentari Utami Supriyadiputri MUHAMAD MUSLIH Muhammad Iqbal Muhammad Iqbal Muhammad Musllih Mulki, Azam Fadhillah Munadi Munadi Mutiah, Noraini Fairuth Nabila Choirunnisa Namira Azzahra Nikita Melisa Siallagan Nina Rizkita Amaliyah Noraini Fairuth Mutiah Novianti, Silvia Nur Aini, Hani Nur Rahma Shafira Nuraini Anis Arifah Nurhakim, Qoyyimah Nurhidayah, Lamis Salsabila Nurul Izza Ramadhani Padma Priyono Pandan Maywulan Megawati Pratama, Febrial Pratiwi, Shela Pungki Atma Negara Putri Andini Putri Andini, Putri Putri, Deliana Putri, Nafika Andria Putri, Shafitri Berliana Rachmawati, Restika Okta Rahmawati Kartikasari Raisya Astari Rasyid Ramadhan, Muh. Risandi Ramadhani, Risqa Putri Ramadhanti, Nadya Amelia Ramadita, Elke Sonia Ranti, Denia Rifaldi Juliawan Rizaldi, Viola Rosselini Sabila, Raissa Salsa Sausan Nabilah R. Setiawan, Faysa Adityar Sidauruk, Marta Rosiana Siti Jasmine Dwi Santosa Sujati, Hardilana Syalsabilla Chyntia Almanda Syamsudin, Shenny Teodora Winda Mulia Tri Utami Lestari Wahyuningrum, Septiani Widjaya, Qizza Angeline Wijaya, Muhammad Marhandega Yolandha Ayudya Fitriana Yolandha Ayudya Fitriana Yuliani, Ratu Andri