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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 JURNAL PENDIDIKAN TAMBUSAI 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) Worksheet : Jurnal 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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PENGARUH TINGKAT INFLASI, SBI, DEBT TO EQUITY RATIO, CURRENT RATIO TERHADAP HARGA SAHAM DI PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK IDONESIA TAHUN 2019-2021 Halim, Norica; Angelia, Angelia; Halim, Christine; Putri, Arie Pratania; Ovami, Debbi Chyntia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3062

Abstract

Peneliti melakukan penelitian dengan maksud untuk mengetahui hasil dari pengaruh tingkat inflasi, SBI, debt to equity ratio, dan current ratio terhadap harga saham. Objek yang diteliti yaitu perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian ini menggunakan data sekunder dan metode regresi data panel. Jumlah sampel yaitu 84 data observasi yang didapatkan melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa secara simultan terdapat pengaruh signifikan dari variabel independen terhadap harga saham. Secara parsial, tingkat inflasi, SBI, debt to equity ratio terdapat pengaruh signifikan terhadap harga saham sedangkan current ratio tidak memiliki pengaruh signifikan terhadap harga saham.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA) Mila Setyani Purba; Cindy Claudia Br. Ginting; Kristi Endah Ndilosa Ginting; Debbi Chyntia Ovami
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4946

Abstract

The capital structure has a major influence on a company because it is part of the financial structure with reflects the comparison between long-term debt and equity seen from the asset side which includes the wealth structure and the liability side as a financial structure. The purpose lof lthis lstudy lwas lto ldetermine lthe leffect lof lprofitability, lsales lgrowth, lcompany lsize lon lstock lprices lwith lcapital ltructure las lan lintervening lvariable llisted lon lLQ-45 lon lthe lIndonesian lstock lexchange lfor lthe lperiod l2018 lto l2022. lThis lstudy lused la lquantitative lmethod lwith a population of 45 companies and 23 samples. Determination of the sample
FINANCIAL MANAGEMENT FOR ORPHANAGE ADMINISTRATION Alistraja Dison Silalahi; Debbi Chyntia Ovami; Rizqy Fadhlina Putri; Noh Aisyah Mohd Ali; Rahmad Gunawan; Muhammad Dimas Alfahri
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.375

Abstract

This Community Partnership Empowerment (PKM) offers community activity programs as a solution to existing problems in the form of socialization and training to all orphanage administrators in making simple financial management and financial statements of non-profit organizations. The implementation methods carried out in this activity program are planning, implementation, and sustaibability. This activity involves university students from various fields as a form of collaboration. The participating students consisted of 2 students from faculty of economics and business UMN Al Washliyah The students are given the task of assisting partners in mentoring the management of the Al-Washliyah Orphanage. The result of this community shows that the interest of Al-Washliyah Orphanage service participants to practice this service activity has been successful. About 70% of owners and employees attend and feel happy to take part in this training because it can add insight into risk management. Partners greatly contribute to the smooth running of community service activities.
Peningkatan Pendapatan Usaha Melalui Pelatihan Manajemen Resiko Pada CV Jabal Rahmat Debbi Chyntia Ovami; Anggia Sari Lubis; Ilham Ramadhan Nasution; Dea Laila Puspita; Kiki Amalia Harahap
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2024): January 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i3.1426

Abstract

CV Jabal Rahmat is one of the MSMEs under the guidance of the Cooperative and SME Office of North Sumatra Province, this MSME produces Puri Aren which comes from fresh sap water directly extracted by palm oil farmers without any additives and preservatives. Puri Aren is growing very rapidly, it can be seen that Puri Aren is already available in 60 supermarkets and besides that Puri Aren has exported to various countries such as Malaysia, the Netherlands and others. Seeing this very rapid development, of course, CV Jabal Rahmat needs to pay attention to managing the risks that occur in its business. Risks can occur from various aspects both environmental, financial, marketing, HR and other uncertainties which of course this will interfere with CV Jabal Rahmat's income. The focus of service objectives according to thematic and RIRN fields is the fields of social and cultural arts and education related to research topics, namely entrepreneurship, MSMEs in terms of strengthening the capacity of MSMEs to increase income from MSMEs themselves. The implementation methods carried out in this activity program are planning, implementation and sustainability. The results of this service can be concluded that the interest of CV Jabal Rahmat service participants to practice this service activity has been successful. About 70% of owners and employees attend and feel happy to take part in this training because it can add insight into risk management.
Faktor Fundamental Terhadap Harga Saham Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Angel, Cornelia Grace; Arie Pratania Putri; Wedilya; Debbi Chyntia Ovami
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i1.2813

Abstract

Pemerintah Indonesia mengumumkan kebijakan PSBB untuk mencegah penyebaran Corona Virus Disease 2019 yang muncul di awal tahun 2020. Penerapan PSBB ini berdampak pada aktivitas dunia usaha yang berujung pada penurunan atau bahkan hilangnya aktivitas perekonomian selama pandemi. Penelitian kuantitatif ini bertujuan untuk mengetahui faktor fundamental yang terdiri dari variabel Current ratio, Return On Equity, Debt to Equity Ratio, Total Asset Turnover yang mempengaruhi harga saham. Penelitian dilakukan dengan harapan dapat mempermudah pihak-pihak yang bersangkutan untuk memperkirakan prospek jangka panjang. Penelitian ini menggunakan metode kuantitatif dan pengolahan data dengan program Eviews 12. Metode purposive sampling diterapkan untuk menarik sampel penelitian. Hasil penelitian yang diperoleh: (1) Current Ratio berpengaruh signifikan secara parsial terhadap harga saham ; (2) Return On Equity tidak berpengaruh signifikan terhadap harga saham ; (3) Debt to Equity Ratio tidak berpengaruh signifikan secara terhadap harga saham ; (4) Total Asset Turnover tidak berpengaruh signifikan terhadap harga saham dan ; (5) Hasil pengujian hipotesis secara simultan atau uji F variabel Current Ratio, Return On Equity, Debt to Equity Ratio, dan Total Asset Turnover mempunyai pengaruh terhadap harga saham.
Using Strategic Management Accounting Methods To Women-Owned Msmes Performance Tiara, Shita; Irawan, Ari; Ovami, Debbi Chyntia; Ramadhany, Andi Aulya; Lubis, Henny Zurika; Nurlayla, Indah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4173

Abstract

SMA stands for strategic management accounting, which is a collection of related methods and approaches to management that can help with the integration of strategic thinking into management. The purpose of this study is to present strategic management accounting concepts and discuss how they might help women-owned MSMEs in Medan perform better. For the past thirty years, academics and professionals have found great pleasure in discussing the application of high school tools and procedures. This study integrates two scientific domains, specifically management and accounting. This study uses a quantitative, descriptive methodology. This study examines how women-owned MSMEs in Medan City function and how they apply strategic management accounting practices. The results demonstrated that MSMEs supported by IWAPI Medan City performed better when strategic management accounting procedures were implemented.
Pengaruh Likuiditas, Leverage, Profitabilitas, Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Agricultural Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 - 2022) Valentini, Vivian; Putri, Arie Pratania; Celia, Celia; Ovami, Debbi Chyntia
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4694

Abstract

Tujuan penelitian ni adalah untuk mengetahui Pengaruh Likuiditas, Leverage, Profitabilitas, Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Agricultural Yang Terdaftar di Bursa Efek ndonesia Periode 2020 - 2022). Populasi yang digunakan alah perusahaan sektor agricultrual yang terdaftar dalam Bursa Efek ndonesia tahun 2020 sampai 2022 sebanyak 24 perusahaan. Pengambilan sampel menggunakan metode purpose sampling yaitu teknik penentuan sampel dengan pertimbangan tertentu didapatkan sebanyak 63 sampel. Pendekatan ni menggunakan pendekatan kuantitatif, pendekatan kuantitatif adalah metode berbasis positivisme yang digunakan untuk mempelajari populasi dan sampel tertentu. Populasi yang digunakan dalam penelitian ni adalah semua perusahaan consumers good yang terdaftar di Bursa Efek ndonesia sejak tahun 2018 sampai dengan tahun 2022. Hasil penelitian ni menunjukkan bahwa Tidak terdapat pengaruh yang signifikan secara parsial antara Likuiditas terhadap Nilai Perusahaan. Terdapat pengaruh yang signifikan secara parsial antara Leverage terhadap Nilai Perusahaan. Terdapat pengaruh yang signifikan secara parsial antara Profitabilitas terhadap Nilai Perusahaan. Terdapat pengaruh yang signifikan secara parsial antara Ukuran Perusahaan terhadap Nilai Perusahaan. Secara serempak Likuiditas, Leverage, Profitabilitas, Ukuran Perusahaan berpengaruh signifikan terhadap Nilai Perusahaan.
Penerapan Pajak Penghasilan Pasal 22 Atas Pembelian Barang Di Badan Narkotika Nasional Kabupaten Mandailing Natal Nadiyah Diyanah Nasution; Rizqy Fadhlina Putri; Debbi Chyntia Ovami; Indra Fauzi; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i2.4072

Abstract

This research was carried out at the National Narcotics Agency (BNN) Mandailing Natal Regency.The purpose of this research is to determine the application of Income Tax (PPh) Article 22 on theprocurement of goods at the National Narcotics Agency (BNN) Mandailing Natal Regency bycomparing the current regulations, namely Law Number 36 of 2008 concerning the fourth amendmentto the Law. Number 7 of 1983 concerning Income Tax. The data used in this research is data for theyear 2023. Data collection used interview and observation techniques. The data analysis techniqueuses descriptive statistical analysis techniques with the documents used in the form of: tax assistantbook, budget realization report, details of working unit working papers and proof of tax collection.Based on the results of the research conducted, it can be concluded that the application of IncomeTax (PPh) Article 22 on the procurement of goods at the National Narcotics Agency (BNN)Mandailing Natal Regency is in accordance with Law Number 36 of 2008 concerning the fourthamendment to Law Number 7 of 2008 1983 concerning Income Tax.
SHARIA COMPLIANCE DAN KINERJA KEUANGAN PADA BANK SYARIAH DI INDONESIA Ovami, Debbi Chyntia
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

The purpose of this study was to determine the effect of Sharia Compliance as proxied by the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy for financial performance at Sharia Banks in Indonesia. The population was sharia banks registered in the Financial Service authority in the period of 2016-2018. The total sample used was 13 samples taken by using census sampling technique . The analytical method used in this study is multiple regression. The results of this study indicate that the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy simultaneously influence the financial performance. Partially Islamic Income Ratio had positive and significant influence on financial performance, while the Profit Sharing Ratio and Islamic Investment Ratio had positive and insignificant influence on financial performance at Sharia Banks in Indonesia
PEMBENTUKAN SPIRIT JIWA MUSLIMPRENEURSHIP MELALUI MATA KULIAH KEWIRAUSAHAAN BERBASIS SYARIAH Lubis, Anggia Sari; Ovami, Debbi Chyntia
PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Vol 1 No 1 (2018): PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Publisher : Perkumpulan Pendidik Kewirausahaan Indonesia (Perwira Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.729 KB) | DOI: 10.21632/perwira.1.1.1-15

Abstract

Entrepreneurship was an important factor to increase the economic growth of our country. Muslimpreneur was an actor of entrepreneurship that have an identity with personality and characteristic as a true moslem to run their business with islamic value. The real effort that we can do is to shaping and instill principles of moslempreneur soul by entrepreneur based sharia courses. The aims of this research was to knowing how to shaped of spirit moslempreneur soul by entrepreneur based sharia courses. The research method is qualitative descriptive and the data collected by observation and interview. The result of this research is entrepreneur based sharia courses can be a framework of shaping the spirit of moslempreneur soul for students
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 Angga 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 Barutu, Herlinawati 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 fauzi, indra Febrina Zega Fernanda Anggara Gadiez Salsabilla Panjaitan Galih Supraja Gaol, Rosanti Lumban Gea, Annisa Fitri Ginting, Kristi Endah Ndilosa Ginting, Kristi Endah Ndilosa Gunawan, Olivia Gabriella Gunawan, Rahmad Halim, Norica Halim, Vivian Hardi Mulyono Hasibuan, Nikmatul Khoiriah Helsa Titania Lestari Henny Juliem Henny Zurika Lubis Herawaty , Netty Hrp, Wilda Sri Munawaroh 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 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 Nurhafni Siregar Nurlayla, Indah Nurmala Dewi, Nurmala NURUL AZIZAH Osya, Zahra Zeinatha Ova Novi Irama Ova Novi Irama Pasaribu, Fadhila Amalia Paska Prina Br Bangun Patricia Utama Putra Fahlevi Rafida Khairani Ramadhany, Andi Aulya Rangga Pangestu Ratna Sari Dewi Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Ricka Putri Rindhira Humairah Ritonga, Fittri Yanti Ritonga, Putri Ulina Rizqy Fadhlina Putri Rizqy Fadhlina Putri Rustam Efendi Rustam Efendi Sakinah Putri Santi Santi Saragi, Sofia Mahliza Sari Wulandari Sari, Saijuwita Sembiring, Salmia shara, yuni Sheerad Sahid Sheren Sheren Shita Tiara Siallagan, Sri Susanti Silalahi, Alistraja Dison Simangunsong, Adinda Olivia Simanjuntak, Cindy Anggraini Siregar, Horia Sitompul, Julana Sari 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 Wirananda, Henny Andriyani Wisnu Darwanto Yuni Arti Yuni arti