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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah Unes Law Review AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Procuratio : Jurnal Ilmiah Manajemen Kajian Akuntansi Bahastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia JURNAL MUTIARA AKUNTANSI International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JURNAL PENELITIAN PENDIDIKAN BAHASA DAN SASTRA JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi SOSEK: Jurnal Sosial dan Ekonomi JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Social Responsibility Projects by Higher Education Forum Jurnal Muhammadiyah Manajemen Bisnis (JMMB) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Akuntansi Prima Indo-MathEdu Intellectuals Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Comsep : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research National Conference on Applied Business, Education & Technology (NCABET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) All Fields of Science Journal Liaison Academia and Sosiety International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Studi Multidisipliner: Jurnal Kajian Keislaman AJCD
Ovami, Debbi Chyntia
Universitas Muslim Nusantara Al-Washliyah
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DETERMINAN VOLATILITAS HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES : MODEL REGRESI PANEL Rustam Efendi; Debbi Chyntia Ovami
SOSEK : Jurnal Sosial dan Ekonomi Vol 2, No 2 (2021): Juli - Oktober
Publisher : SOSEK : Jurnal Sosial dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/sosek.v2i2.99

Abstract

This study aims to examine and analyze the factors that influence stock price volatility in food and beverages companies listed on the Indonesia Stock Exchange in 2017-2020. Determination of the sample using the purposive sampling method, the sample obtained was 9 food and beverages companies in the 2017-2020 period so that 36 observation data were obtained. The data used are secondary data and the analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the feasibility of the data. The data processing used in this study uses panel data regression with the help of Eviews 10 software. The results of this study found that firm size and earning volatility have a negative and significant effect on stock price volatility. However, leverage and dividend payout ratio have a positive and insignificant effect on stock price volatility. Meanwhile, based on the results of the simultaneous test (Test F) that all independent variables together and do not significantly affect the dependent variable
Pengaruh Non Performing Loan (NPL) dan Return On Assets (ROA) Terhadap Penyaluran Kredit Pada PT. Bank SUMUT KCP Marendal Medan Debbi Chyntia Ovami
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.v19i2.3335

Abstract

Penyaluran kredit memiliki peranan penting dalam pertumbuhan perekonomian negara. Penelitian ini bertujuan untuk menguji pengaruh Non Performing Loan (NPL) dan Return On Assets (ROA) terhadap penyaluran kredit pada PT. Bank Sumut KCP Marendal Medan. Sampel yang digunakan dalam penelitian ini adalah laporan keuangan per bulan tahun 2013-2015. Metode yang digunakan adalah metode kuantitatif dan teknik analisis yang digunakan adalah dengan melakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolonieritas, uji autokorelasi dan uji heteroskedastisitas. Uji hipotesis menggunakan regresi linier sederhana, regresi linier berganda, koefisien determinasi (R2), uji F untuk menguji secara simultan dan uji-t untuk menguji secara parsial. Hasil penelitian menunjukkan bahwa secara parsial (X1) Non Performing Loan (NPL) berpengaruh negatif dan signifikan terhadap penyaluran kredit, (X2) Return On Assets (ROA) berpengaruh positif dan tidak signifikan terhadap penyaluran kredit dan secara simultan Non Performing Loan (NPL) dan Retun On Assets (ROA) berpengaruh terhadap penyaluran kredit pada PT. Bank Sumut KCP Marendal Medan. Kata Kunci : Non Performing Loan, Return On Assets, Penyaluran Kredit
Modal Intelektual dan Nilai Perusahaan Asuransi Di Indonesia Ananda Anugrah Nasution; Debbi Chyntia Ovami
Kajian Akuntansi Volume 22, No. 2, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i2.5771

Abstract

Tujuan dari penelitian ini adalah Untuk mengetahui pengaruh VACA (Value Added Capital Employed) terhadap nilai perusahaan yang diukur dengan price to book value (PBV),Untuk mengetahui pengaruh VAHU (Value Added Human Capital) terhadap nilai perusahaan yang diukur dengan price to book value (PBV),Untuk mengetahui pengaruh STVA (Structural Capital Value Added) terhadap nilai perusahaan yang diukur dengan price to book value (PBV),Untuk mengetahui pengaruh VACA (Value Added Capital Employed), VAHU (Value Added Human Capital), STVA (Structural Capital Value Added) terhadap nilai perusahaan yang diukur dengan price to book value (PBV). Populasi dalam penelitian ini adalah Perusahaan Asuransi yang terdaftar di Bursa Efek Indonesia (BEI) yaitu sebanyak 14 perusahaan. Sampel yang digunakan berjumlah 10 perusahaan Asuransi yang terdaftar di Bursa Efek Indonesia (BEI). VACA (Value Added Capital Employed) berpengaruh positif terhadap nilai perusahaan (PBV). VAHU (Value Added Human Capital) berpengaruh positif terhadap nilai perusahaan (PBV). STVA (Structural Capital Value Added) Berpengaruh positif terhadap nilai perusahaan semakin baik structural capital maka akan semakin baik terhadap nilai perusahaan (PBV). Jika nilaiValue Added Capital Employed (VACA), nilai Value Added Human Capital (VAHU), nilai Structural Capital Value Added (STVA), memiliki nilai yang positif maka nilai perusahaan akan berdampak baik terhadap perusahaan itu sendiri.
PPH Final Bagi UMKM di Kecamatan Medan Sinembah Yuni Shara; Debbi Chyntia Ovami; Junita Putri Rajana Harahap
Journal of Social Responsibility Projects by Higher Education Forum Vol 1 No 3 (2021): Maret 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.917 KB)

Abstract

Community service aims to make the business community have knowledge about the Final PPH for UMKM such as how to register, calculate the tariff, when to apply and report it. The method applied is classical and individual. This approach method in the form of lectures and practice. Individual approach is carried out during practice in the form of income calculation until the final PPH reporting. The location of this service is Medan Sinembah Village, Tanjung Morawa Sub-district, Deli Serdang Regency, SUMATERA UTARA.. As a result of this activity, UMKM entrepreneurs can calculate, pay the final PPH and report their tax reports properly and on time and improve the welfare of family life in the village of Medan Sinembah
Pengembangan Tenant Universitas Muslim Nusantara Al Washliyah di Masa New Normal Shita Tiara; Debbi Chyntia Ovami; Siti Fatimah Hanum
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.125 KB) | DOI: 10.54951/comsep.v1i1.13

Abstract

Higher education has a role to motivate students and undergraduates to become young entrepreneurs and is part of one of the factors driving entrepreneurial growth. The purpose of this activity is to produce independent science and technology-based entrepreneurs who are ready to work in society. The approach method in the KDP program is the Participatory Action Learning System (PALS). The targets that were the main targets of PPK UMN Al Washliyah activities were students, PKM and Alumni of UMN Al Washliyah. Entrepreneurship Development Program activities by providing entrepreneurship guidance, motivation, training, mentoring, and consultation. The PPK UMN Al Washliyah activity in 2020 is the third year of carrying out PPK activities and has carried out activities including introducing entrepreneurship and motivating students to become entrepreneurs in Islamic entrepreneurship public lectures, recruiting tenants for PPK UMN Al Washliyah participants, entrepreneurship training, enhancement entrepreneurial skills with internships, practice and visits to business premises, providing business capital in the form of supporting equipment and consumables, product exhibitions, and evaluation of tenant work activities. The PPK UMN Al Washliyah activity in the third year has produced 20 (twenty) independent entrepreneurs. Universitas Muslim Nusantara Al Washliyah has collaborated to facilitate the development of tenant entrepreneurship with several institutions or businesses. Muslim Nusantara Association (UMN) Al Washliyah to produce independent science and technology-based entrepreneurs who are ready to work in society.
Pengaruh Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Asuransi di Indonesia Helsa Titania Lestari; Debbi Chyntia Ovami
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.484 KB)

Abstract

This study aims to determine the effect of corporate governance (institutional ownership, the proportion of independent commissioners and board of directors) on tax avoidance in insurance companies listed on the Indonesia Stock Exchange in 2017-2019. The research method used by researchers is quantitative methods. The research population is all insurance sub-sectors listed on the Indonesia Stock Exchange in 2017-2019 as many as 16 companies. The research sample consists of 14 companies with annual reports for 3 years, namely from 2017-2019 with a total of 42 samples in the form of an annual report. The results show that partially institutional ownership has a positive and insignificant effect on insurance companies listed on the Indonesia Stock Exchange in 2017-2019, the proportion of independent commissioners partially has a significant negative effect on insurance companies listed on the Indonesia Stock Exchange 2017-2019 while the board of directors has a negative effect. insignificant for insurance companies listed on the Indonesia Stock Exchange in 2017-2019. Simultaneously, corporate governance (institutional ownership, proportion of independent commissioners and board of directors) has a significant effect on tax avoidance in insurance companies listed on the Indonesia Stock Exchange in 2017-2019.
Analisis Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Anggaran dengan Konsep Value For Money Padarsud Djoelham Binjai Yuni Shara; Debbi Chyntia Ovami; Rindhira Humairah
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.633 KB)

Abstract

The objective of this research was to determine (1) The Effect of Accountability on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital, (2) The Effect of Transparency on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital, (3) The Effect of Accountability and Transparency on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital. This research design was to use quantitative methods. The sample was selected through a purposive sampling method, namely 69 employees at Djeolham Binjai Regional Hospital. The data collection technique used a questionnaire. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple regression analysis and hypothesis testing. The results showed that (1) Accountability had a positive and significant effect on budget performance with the concept of value for money at Djoelham Binjai Hospital, (2) Transparency had no significant effect on budget performance with the concept of value for money. at Djoelham Binjai Hospital, (3) Simultaneously accountability and transparency had a positive and significant effect on budget performance with the concept of value for money at Djoelham Binjai Regional Hospital.
Analisis Laba dan Arus Kas Dalam Memprediksi Financial Distress (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode 2016-2018) Dian Lestari; Debbi Chyntia Ovami; Reza Hanafi Lubis
Journal of Trends Economics and Accounting Research Vol 2 No 3 (2022): March 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.828 KB)

Abstract

This research aimed to determine the ability of profit and cash flow in predicting the financial distress at the BEI-registered banking company. This type of research was a qualitative descriptive, the technique of data collection was by observation, the data used was the financial statements for 3 years starting from 2016 until the year 2018. The variables used in this study were income, cash flows and financial distress. The results showed that a better profit variable was used in predicting the financial distress in the upcoming 1 year compared to the cash flow variable
Analisis Determinan Intelectual Capital Disclosure Pada Perusahaan Real Estate dan Property di Indonesia Bela Nanda Sari; Debbi Chyntia Ovami
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1725

Abstract

This study aims to analyze the effect of firm size, firm age, profitability, leverage, and independent commissioners on intellectual capital disclosure. This study uses a sample of real estate and property companies listed on the Indonesia Stock Exchange in 2018-2020 with a population of 60 companies and a total sample of 12 companies. This study used purposive sampling method as a data collection method. This study uses panel data regression analysis with the Eviews version 10 program. The results of this study indicate a positive and significant effect on intellectual capital disclosure. While, company size, company age, and independent commissioners have a negative and insignificant effect on intellectual capital disclosure. Profitability has a positive and not significant effect. Simultaneously, this study shows that firm size, firm age, profitability, leverage, and independent commissioners of intellectual capital disclosure.
Pengaruh Corporate Social Responsibility (Csr) Terhadap Kualitas Pelaporan Keuangan Pada Perusahaan Pertambangan Minyak Dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia Mita Sari Angraini; Debbi Chyntia Ovami; Murni Dahlena Nasution
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) on the quality of financial reporting in Oil and Gas Mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The type of data used in this research is quantitative data. The population of this study is all oil and gas mining companies listed on the Indonesia Stock Exchange and published reports and the sample is 9 Oil and Gas Mining Companies listed on the Indonesia Stock Exchange from 2015–2019. The data collection technique used is a documentation study. Based on the results of the t statistical test, it was obtained that tcount > ttable (2,625 > 2.05) and Sig < 0.05 (0.020 < 0.05), then Ha was accepted and Ho was rejected. Thus, it can be concluded that CSR has a positive and significant effect on the quality of financial reporting in oil and gas mining companies listed on the Indonesia Stock Exchange. This is reinforced by the coefficient of determination of 23.8% while the remaining 76.2% is influenced by other variables.
Co-Authors A Halim Adinda Olivia Alistraja Dison Silalahi Ananda Anugrah Nasution Andri Soemitra Angel, Cornelia Grace Angelia Angelia Angelia Baosiska Br. Silaban Angelina Natalia Angellica Angellica Anggia Sari Lubis, Anggia Sari Ardhansyah Putra Hrp Argo Putra Prima Ari Irawan Ari Irawan Ari Irawan Arie Pratania Putri Arif Qaedi Hutagalung Atika Wardati Hubbi Ayu Melati Ningsih Ayu Sya Pitri Sihombing Azzahra Adelia Bela Nanda Sari Br. Ginting, Cindy Claudia Bryan Berlin BUDI SETIADI DARYONO Calvina Calvina Camelya Adelyani Br Hutagalung Celia, Celia Cici Ayu Wandira Cindy Claudia Br. Ginting Dea Laila Puspita Dedi Riandi Pasaribu Dewi Nurmala Dewi Nurmala dewi nurmala Dian Lestari Ellen Wintan Erlina Erlina Esa Setiana Fadhila Amalia Pasaribu Fadrul Fadrul Fairuz Shofie Nasution Febrina Zega Fernanda Anggara Gadiez Salsabilla Panjaitan Galih Supraja Gea, Annisa Fitri Ginting, Kristi Endah Ndilosa Ginting, Kristi Endah Ndilosa Gunawan, Olivia Gabriella Gunawan, Rahmad Halim, Norica Halim, Vivian Hardi Mulyono Helsa Titania Lestari Henny Juliem Henny Zurika Lubis Herawaty , Netty Huang, Meggi Husna, M. Faisal Hutasoit, Putri Romauli Ilham Ramadhan Nasution Indra Fauzi Irawan Irawan Irva Novriza Utami Iskandar Muda Ita Mustika Jason Mulia Jessica Jessica Johansen Johansen Josephine Josephine Junawan Junawan Junita Putri Rajana Harahap Kartika Khairani, Rafida Khalid Abdul Wahid Kiki Amalia Harahap Lestari, Ayu Dwi Lismardiana, Lismardiana M. Faisal Husna M. Khairil Amar Lubis Mega Amelia Putri Melvin Wira Winata Mhd Purwo Pranyoto Mila Setyani Purba Mila Setyani Purba Mita Sari Angraini Mohd Nasir Ismail Muhammad Dimas Alfahri Murni Dahlena Nasution Nadiyah Diyanah Nasution Nanda Fitrah Gemilang Hasibuan Netty Herawaty Nila Afningsih Noh Aisyah Mohd Ali Novennie Lusgiannivia Nur Aini Nurlayla, Indah NURUL AZIZAH Osya, Zahra Zeinatha Ova Novi Irama Ova Novi Irama Pasaribu, Fadhila Amalia Paska Prina Br Bangun Patricia Utama Putra Fahlevi Ramadhany, Andi Aulya Rangga Pangestu Ratna Sari Dewi Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Ricka Putri Rindhira Humairah Ritonga, Fittri Yanti Rizqy Fadhlina Putri Rustam Efendi Rustam Efendi Sakinah Putri Santi Santi Sari Wulandari Sari, Saijuwita shara, yuni Sheerad Sahid Sheren Sheren Shita Tiara Simangunsong, Adinda Olivia Siregar, Horia Sri Arpaini Sri Fitria Jayusman Sri Rahayu Steward Christopher Suginam Tanti Rahayu Teguh Satria Amin, Teguh Satria Tengku Dewi Rahmadani Tri Reni Novita Valentini, Vivian Wan Gustina Indah Sari Wedilya Wisnu Darwanto Yuni Arti Yuni arti