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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Majalah Ilmiah Warta Dharmawangsa Community Development Journal: Jurnal Pengabdian Masyarakat Journal Of Human And Education (JAHE) Management Research and Behavior Journal Jurnal Pengabdian Masyarakat Bhinneka Worksheet : Jurnal Akuntansi Innovative: Journal Of Social Science Research
Ilham Ramadhan Nasution, Ilham Ramadhan
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

 1 
PENGARUH LEVEREGE, LIKUIDITAS, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BURSA EFEK INDONESIA PERIODE 2018-2022 Simamora, Desnita Mawarni; Nasution, Ilham Ramadhan; Zulkarnaen, Zuliana
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4582

Abstract

This research analyzes the financial performance of transportation and logistics companies on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, especially using the Return on Assets (ROA) ratio. Data shows that this industry experienced significant performance fluctuations during the COVID-19 pandemic, which caused a drastic decline in ROA in 2020. This research method uses a quantitative approach with multiple linear regression analysis to assess the influence of the leverage variable (Debt to Asset Ratio/DAR) , liquidity (Current Ratio/CR), and company size (Firm Size) on financial performance (ROA). The results of the descriptive analysis show that the variables leverage, liquidity and company size have a significant influence on ROA. The results of the F test state that the three independent variables simultaneously have a significant effect on financial performance. Partially, liquidity and company size have a significant positive effect on ROA, while leverage does not show a significant effect. This research provides important insights for company management in efforts to improve financial performance in the future
Analisis Sistem Pengendalian Internal Persediaan Gas LPG 3 Kg Pada PT. Restu Inanta Utami, Yuni; Rozi, Facrul; Nasution, Ilham Ramadhan
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4023

Abstract

This research was conducted at PT Restu Inanta, Medan City. This research aims to: find out the internal inventory control system, find out how the system is implemented and the authority and implementation of tasks, and to find out how work practices are implemented at PT Restu Inanta. The data collection techniques used were interviews and observation. The type of research used is qualitative research regarding data collected and expressed in the form of words and images. The research results show that the internal control system for inventory at PT Restu Inanta is not effective and adequate based on an effective and adequate internal control system according to Mulyadi's theory. This is because there are still multiple tasks, in implementing healthy practices in sales and delivery there are no documents with serial numbers printed permanently which can cause negligence in recording.).Keywords: Internal Control System, Inventory
PERANAN ANGGARAN BIAYA OPERASIONAL DALAM MENINGKATKAN EFISIENSI PADA PT. SOP SUMSUM LANGSA Baene, Rosmawati; Nasution, Ilham Ramadhan; Atika, Diyah
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3455

Abstract

Company management, one of the most important issues is the role of the operational costbudget in a company. Measurement of a company's financial performance will showwhether or not a company is healthy in carrying out its operational activities during a certainperiod. This study aims to determine the role of the operational cost budget in increasing theefficiency of PT. Sop Sumsum Langsa has been implemented as in increasing the efficiencyof the company. This research method using descriptive study. The type of data used isprimary and secondary data. Data collection techniques were carried out by interviews anddocumentation. The results showed that the realization of the operational cost budget thathad been set at PT. Sop Sumsum Langsa was good (95.29%) where each section carried outoperational activities based on the budget that had been set by the company. The operationalcost budget has a role as a means of controlling operational costs and avoiding excessive useof costs, as well as controlling an activity so that it does not deviate from the budget that hasbeen made as minimum as possible.
PENGARUH LOAN TO DEPOSITE RATIO (LDR) DAN DANA PIHAK KETIGA TERHADAP RETURN ON ASSET (ROA) PADA BANK BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Laia, Sunardi; Nasution, Ilham Ramadhan; Wahyuni, Dewi
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5222

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Loan to Deposite Ratio (LDR) dan Dana Pihak Ketiga (DPK) terhadap Return on Assets (ROA) pada Bank BUMN yang terdaftar di Bursa Efek Indonesia (BEI). Metode analisis yang digunakan adalah regresi linier berganda untuk menguji hubungan antara variabel independen (Loan to Deposite Ratio dan Dana Pihak Ketiga) dan variabel dependen (ROA). Data yang digunakan melibatkan bank-bank yang termasuk dalam bank milik BUMN yang tercatat di BEI selama periode 2015-2023 dengan jumlah sampel adalah laporan keuangan empat bank BUMN. Hasil penelitian menunjukkan adanya pengaruh negatif signifikan secara parsial dari Loan to Deposite Ratio (LDR) terhadap ROA dengan  nilai thitung -2,037 > ttabel 2,008559 atau nilai Sig. 0,047 < 0,05, sedangkan untuk Dana Pihak Ketiga (DPK) didapati tidak ada pengaruh terhadap Return on Assetts (ROA) dengan nilai thitung 0,452 < ttabel 2,008559 atau nilai Sig. 0,653 > 0,05, kemudian uji nilai Fhitung 3,714 > Ftabel 3,175141 atau nilai Sig. 0,031 < 0,05 yang berarti ada pengaruh positif signifikan secara simultan Loan to Deposite Ratio (LDR) dan Dana Pihak Ketiga (DPK) terhadap jumlah Return on Assetts (ROA).  Pengelolaan LDR dan DPK yang optimal merupakan kunci bagi bank untuk mencapai tingkat ROA yang maksimal dan meningkatkan profitabilitas. Bank perlu menjaga LDR pada tingkat yang wajar dan meningkatkan DPK melalui berbagai cara. DPK yang tinggi perlu dimanfaatkan secara efisien dengan melakukan investasi pada aset yang menguntungkan dan mengelola risiko kredit dengan baik.
PENGARUH KEBIJAKAN UTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN KEUANGAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Fadillah, Pratiwi; Nasution, Ilham Ramadhan
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6351

Abstract

The decline and fluctuation in the value of banking sector companies listed on the Indonesia Stock Exchange (IDX) highlight the need for effective financial management, particularly through debt policy and dividend policy. This study aims to analyze the influence of debt policy and dividend policy on the firm value of banking companies listed on the IDX during the 2019–2023 period. A quantitative approach was employed in this study, utilizing multiple linear regression analysis. The sample consisted of 11 banking companies, totaling 55 annual observations, selected through purposive sampling based on specific criteria. The independent variables in this research are debt policy, measured by the Debt to Equity Ratio (DER), and dividend policy, measured by the Dividend Payout Ratio (DPR), while firm value is measured by the Price to Book Value (PBV). The results indicate that debt policy and dividend policy each have a significant partial effect on firm value. Furthermore, both variables simultaneously have a positive and significant effect on firm value. These findings imply that banking companies need to optimize their capital structure and dividend distribution strategies to enhance investor confidence and improve firm value in the market.
Co-Authors Atika, Diyah Baene, Rosmawati Budianto Budianto Fadillah, Pratiwi Hanisa, Hanisa Harahap, Ahmad Taufiq Harahap, Muhammad Taufik Irawan Irawan Laia, Sunardi Putra, Teguh Dwi Raden Mohamad Herdian Bhakti Rozi, Fachrul Rozi, Facrul Sahnan Rangkuti Simamora, Desnita Mawarni Siregar, Lukman Hakim Tety Yan Reysa Manurung, Tety Yan Reysa Teuku Fahmi Yuni Utami Zulkarnaen, Zuliana