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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Manajemen dan Bisnis Journal of Social And Economics Research JURNAL AKUNTANSI DAN BISNIS Worksheet : Jurnal Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Muhammad Asrin Jazuli
Politeknik Negeri Medan
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Struktur Kepemilikan, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Aldryan Barokah; Meily Surianti; Dina A. Siregar; Muhammad Asrin Jazuli
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 1 (2023): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i1.1081

Abstract

The purpose of this study was to determine the effect of managerial ownership, institusional ownership, capital structure, and firm size on company value. This research uses secondary data from manufacturing in the basic industry and chemicals sector companies annual report which is listed on the Indonesia Stock Exchange in 2015-2019. Sampling method of this research using purposive sampling method, total sample in this research is 13 companies. This research uses multiple linear regression as analysis instrument. Before doing the regression test, it’s examined by using classical assumption tests. The findings indicate that: (1) managerial ownership effect on firm value, (2) institutional ownership effect on firm value, (3) capital structure has not influence on firm value, and (4) firm size effect on firm value. AbstrakPenelitian ini bertujuan untuk melihat pengaruh kepemilikan manajerial, kepemilikan institusional, struktur modal, dan ukuran perusahaan terhadap nilai perusahaan. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan perusahaan manufaktur industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Metode pengambilan sampel pada penelitian ini adalah purposive sampling, jumlah sampel pada penelitian ini adalah 13 perusahaan. Penelitian ini menggunakan analisis regresi linier berganda. Sebelum melakukan analisis regresi, terlebih dahulu dilakukan pengujian asumsi klasik. Hasil dari penelitian ini menunjukkan bahwa: (1) kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan, (2) kepemilikan institusional berpengaruh positif terhadap nilai perusahaan, (3) struktur modal tidak berpengaruh terhadap nilai perusahaan, serta (4) ukuran perusahaan berpengaruh positif terhadap nilai perusahaan.
Kualitas Pelayanan Yang Berdampak Pada Kepuasan Pelanggan Nova Sabrina; Muhammad Asrin Jazuli
Manajemen dan Bisnis Vol 5, No 2 (2023): AGUSTUS
Publisher : Jurnal Prodi Fakultas Ekonomi-UISU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jmb.v5i2.7366

Abstract

This research aims to examine the influence of service quality dimension, namelytangible (physical evidence), reliability, responsiveness, assurance, and empathy,on the statisfaction of customers at the payment counters for electricity, water, andonline telephone services of Mitra Sumatera 008 Stabat. The population of this study consists of customers. The research sample consist of 30 respondents selectedusing Non- Probability sampling technique with an Accidental Sampling approach.This approach selects respondents based on chance encounters with the researcherand considered suitable to be included as samples. The analysis results indicatethat the indicators are valid and the variables are reliable, thus they can be used for further   analysis.   In   testing   the   classical   assumptions,   no   issues   ofmulticollinearity              (high correlation between independent variables).  heteroscedasticity (unequal residual variances), or non-normal distribution of residuals were found. This indicates that the regression model used satisfies the classical assumptions. Based on the research findings, it can be concluded that the dimension of service   quality,   namely   tangible, reliability,   responsiveness, assurance, and empathy, have a significant influence on the satisfaction of customers
Sustainable Development Goals: Peran Blue Economy dan Digital Accounting Pada Pengembangan UMKM Pesisir Kabupaten Serdang Bedagai Rahmadani Rahmadani; Nurhaflah Soraya; Muhammad Asrin Jazuli; Khairi Anshor
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8352

Abstract

This study provides an overview of the role of the blue economy and digital accounting in the development of coastal MSMEs. Another important aspect is the creation of sustainable development. The purpose of this study is to obtain information related to the development of coastal MSMEs through the blue economy and digital accounting concepts. The long-term objective of this research is to provide coastal MSMEs with literacy on how the blue economy is increasingly relevant in economic, social, and environmental terms in overcoming various challenges in coastal areas that have abundant marine potential and wealth, supported by digital accounting for financial management for MSME development and improving the economic level of local communities and sustainability. This research is qualitative research by analyzing data using NVivo software. Data collection techniques were carried out using interviews, observation, and documentation. This research was conducted at the Dungun Serdang Bedagai Salted Fish MSME. The results of this study are in the form of a Business Model Canvas (BMC) with the concepts of the blue economy and digital accounting in the Dungun Salted Fish MSME. The concepts of the blue economy and digital accounting have complex interrelationships in various aspects that affect the development and sustainability of the Dungun Salted Fish Coastal MSME in Serdang Bedagai Regency.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BEI Titin Ariani Togatorop; Muhammad Asrin Jazuli; Ilham H Napitupulu
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1383

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on firm value in the technology sector. The research method is quantitative with secondary data in the form of annual financial reports of technology companies listed on the IDX for the period 2022–2024. The sample was determined through purposive sampling, resulting in 31 companies with a three-year observation period and a total of 93 data points. The analysis used descriptive statistics and multiple linear regression with the help of SPSS version 29. The results of the study show that leverage affects firm value, while profitability and firm size have no significant effect.
PENGARUH RETURN ON EQUITY, EARNING PER SHARE, DAN SALES GROWTH TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERINDEKS LQ45 Sartika Elfrida Naomi Situmorang; Muhammad Asrin Jazuli; Ilham Hidayah Napitupulu; Anita Putri
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1440

Abstract

This research aims to empirically prove the influence of return on equity, earning per share, and sales growth on stock prices in companies indexed LQ45. The sampling technique in this research is purposive sampling method. The sample in this study consisted of 23 companies and 138 observation data from 2019 to 2024. The data collection technique used in this research is documentation techniques. The data was collected based on the annual report and audited financial statements of companies indexed LQ45, which can be accessed through the official website of the Indonesia Stock Exchange. Data were analyzed using multiple linear regression with SPSS version 25. The results of this research show that return on equity has no significant effect on stock prices, while earning per share has a positive and significant effect on stock prices. Furthermore, sales growth also does not have a significant effect on stock prices. These findings indicate that among the three fundamental factors, earning per share is the most dominant variable considered by investors in making investment decisions on LQ45-indexed companies in the Indonesia Stock Exchange.
PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR CONSUMER NON- CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Musa Siagian; Muhammad Asrin Jazuli; Jojor Lisbet Sibarani; Eli Safrida
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1449

Abstract

This research aims to empirically prove the influence of profitability, solvency, and company size on stock returns in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange. The sampling technique in this research is the purposive sampling method. The sample in this research consisted of 29 companies and 116 observation data. The data collection technique used in this research is documentation techniques. Data was collected based on annual reports and audited financial statements of consumer non-cyclical sector companies for the period 2020–2023, which can be accessed via the official website of the Indonesia Stock Exchange. The data was processed and analyzed using multiple linear regression analysis techniques with SPSS version 25 software. The results of this research show that profitability has a positive effect on stock returns, solvability has a positive effect on stock returns, while company size has no effect on stock returns
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVEARGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Fery Andrian; Khanti Listya; Eli Safrida; Muhammad Asrin Jazuli
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1454

Abstract

Penelitian ini memiliki tujuan untuk menguji dampak dari Rasio Profitabilitas, Ukuran Perusahaan dan Leverage pelaporan Corporate Social Responsibility pada perusahaan yang beroperasi di sektor Pertambangan dan terdaftar di Bursa Efek indonesia. Teknik pengambilan sampel dalam penelitian ini ialah Peneliti menggunakan metode purposive sampling dalam pengambilan sampel, dengan total 21 perusahaan dan 84 data observasi. Data dikumpulkan melalui teknik dokumentasi, bersumber dari annual report dan laporan keuangan auditan perusahaan sektor pertambangan periode 2021–2024 yang diperoleh dari situs resmi Bursa Efek Indonesia. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil analisis menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif terhadap pengungkapan Corporate Social Responsibility (CSR), sedangkan ukuran perusahaan berpengaruh positif terhadap pengungkapan CSR.
Pelatihan Diversifikasi dan Digitalisasi Usaha Tanaman Hias Berbasis Ekonomi Kreatif Untuk Mewujudkan Kemandirian Ekonomi Perempuan Kampung Bunga Madirsan Desa Bangun Sari, Kec. Tanjung Morawa, Kab. Deli Serdang, Sumatera Utara Novi Handayani Simbolon; Fatma Dwi Jati; Sondang Beatrix Siahaan; Muhammad Asrin Jazuli; Khanti Listya
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2779

Abstract

Abstract: Kampung Bunga Madirsan is known as a center for ornamental plant sales, serving as a primary source of income for women in the area. However, in recent times, ornamental plant sales have seen a significant decline. This is due to a lack of variety in ornamental plant products, a lack of innovation in packaging, and limited ability to utilize digital media as a marketing tool. Partners also lack branding strategies and marketplace sales strategies, relying solely on conventional methods. Partners also rely on the use of chemical fertilizers, increasing their costs. This situation has resulted in limited market reach and low growth in ornamental plant businesses. This community service activity aims to address these partner challenges through training on diversification and digitalization of ornamental plant businesses based on the creative economy. The implementation method includes an initial survey, participatory training, provision of technological tools to facilitate plant care, hands-on practice, mentoring, and the creation of digital business profiles for partners in Kampung Bunga Madirsan
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI Fatihah Al Husna; Ilham H Napitupulu; Selfi Afriani Gultom; Muhammad Asrin Jazuli
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/xepg6z81

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance, profitabilitas dan ukuran perusahaan terhadap manajemen laba. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan manufaktur  yang terdaftar di bursa efek indonesia tahun 2018-2023. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling  sehingga diperoleh sebanyak 90 sampel dari 508 perusahaan yang menjadi populasi penelitian. Pengujian dilakukan dengan menggunakan analisis regresi linear berganda melalui software SPSS Versi 25. Hasil penelitian menunjukkan bahwa variabel kepemilikan manajerial,komite audit,dan dewan direksi tidak berpengaruh terhadap manajemen laba sedangkan variabel komisaris independen,  profitabilitas dan ukuran perusahaan berpengaruh terhadap manajemen laba.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. Garuda Indonesia (Persero) Tbk Periode 2022-2024 Muhammad Asrin Jazuli; Nurhasanah Dewi; Tiara Roulina Tampubolon; Grace Dealova Br Ginting; Christian Timoteus Panggabean
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.439

Abstract

Evaluasi terhadap kinerja keuangan PT Garuda Indonesia (Persero) Tbk periode 2022–2024 dilakukan melalui analisis rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas guna memperoleh gambaran mengenai kondisi keuangan perusahaan pascarestrukturisasi.. Metode yang digunakan adalah deskriptif kuantitatif dengan menggunakan laporan keuangan perusahaan tahun 2022–2024. Hasil analisis menunjukkan bahwa rasio likuiditas masih berada di bawah standar industri sehingga kemampuan perusahaan dalam memenuhi kewajiban jangka pendek belum optimal. Rasio solvabilitas menunjukkan kondisi kurang baik karena tingkat utang masih tinggi dan ekuitas bernilai negatif. Rasio aktivitas menunjukkan pengelolaan persediaan dan aset tetap yang cukup baik, meskipun pengelolaan modal kerja dan total aset masih belum optimal. Rasio profitabilitas menunjukkan kondisi yang kurang stabil karena laba perusahaan mengalami penurunan bahkan kerugian pada tahun 2024. Secara keseluruhan, kinerja keuangan perusahaan periode 2022–2024 masih belum stabil meskipun telah dilakukan restrukturisasi utang dan peningkatan efisiensi operasional.
Co-Authors Aldryan Barokah Anita Putri Christian Timoteus Panggabean Dina A. Siregar Dwi Jati, Fatma Fatihah Al Husna Fery Andrian Grace Dealova Br Ginting Gultom, Selfi Afriani Ilham H Napitupulu Jojor Lisbet Sibarani Khairi Anshor Khanti Listya Meily Surianti Michelle Navaya Musa Siagian Napitupulu, Ilham Hidayah Nova Sabrina Novi Handayani Simbolon Nurhaflah Soraya Nurhasanah Dewi Rahmadani Rahmadani Safrida, Eli Sartika Elfrida Naomi Situmorang Sondang Beatrix Siahaan Tiara Roulina Tampubolon Titin Ariani Togatorop