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All Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Jurnal Akademi Akuntansi (JAA) Proceedings of The International Conference on Business and Economics
Nisrul Irawati
Postgraduate School Department Of Management, Universitas Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Risk And Return Model of Digital Cryptocurrency Asset Investment In Indonesia Rico Nur Ilham; Isfenti Sadalia; Nisrul Irawati; Irada Sinta
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol 16, No 1: Al Qalam (Januari 2022)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v16i1.854

Abstract

Cryptocurrency is an investment commodity that can generate returns and already has a license to be traded in exchange trading through the Indonesian Commodity Futures Trading Regulatory Agency (BAPEPTI). There are quite a lot of crypto digital assets traded in Indonesia through the trading company Indodax. The purpose of this research is focused on formulating a risk management process in cryptocurrency digital asset investment. In addition, from the results of this study, a policy recommendation known as LCTR or "Legal Cryptocurrency and Tax Revenue" is expected to be considered by the government in formulating policies on crypto digital assets so that the interests of all parties can be accommodated for the realization of maximum state revenue from commodity trading. crypto digital assets. This type of research is quantitative descriptive with the research population, namely 5 cryptocurrency coins with the largest market caps in Indonesia, namely Bitcoin, Ethereum, Ripple, Bitcoin Cash, Litecoin in Indonesia. The type of data in this study is time series data taken from March 2021 to December 2021 by conducting a documentation study conducted on the publication of monthly cryptocurrency transaction reports, so that a target population of 240 (4 years x 12 months x 5 coins) monthly report data is obtained. for the research sample. The data analysis method in this study used multiple linear regression and data analysis used statistical software e-views version 10. The output of this study was the publication of reputable international journals, 
Intellectual Capital Terhadap Financial Leverage: Risiko Perusahaan Dan Profitabilitas Annisa Maulida Harahap; Isfenti Sadalia; Nisrul Irawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1242

Abstract

Data from IDX Statistics 2020 state that the financial sector, especially banking sector has market capitalization rate at 33% of all the total market capitalization in Indonesia. The rate of the market capitalization of banking sector shows that bank sector has a big role in economics of country. This study analyzes the effect of intellectual capital on financial leverage with firm risk and profitability as mediating variables of conventional commercial foreign exchange banks in Indonesia Stock Exchange. The data collection method for this research is a literature study and documentation method, that is the financial statements of conventional commercial foreign exchange banks in the Indonesia Stock Exchange that collecting from 2016 to 2020. There are 29 populations who are all sampled. This research method is descriptive data and Partial Least Square (PLS). The results of the study show that only VACA, VAIC indicator, shaping the value of intellectual capital. Intellectual capital has a negative and significant effect on financial leverage. Intellectual capital has a positive and significant effect on firm risk. intellectual capital has a positive and significant effect on profitability. Firm risk and profitability are not able to mediate the influence of intellectual capital on financial leverage. Firm risk has a positive and insignificant effect on financial leverage. Profitability has a positive and significant effect on financial leverage.
Pengaruh Earning per Share, Arus Kas Operasi, dan Nilai Buku Ekuitas terhadap Harga Saham dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Index LQ45 yang terdaftar di BEI Juliyanti Sitompul; Nisrul Irawati; Chairul Muluk
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1577

Abstract

The objective of the research was to find out the influence of Earning per Share (EPS), Operating Cash Flow, and Book Value per Share on Stock Price in the LQ45 Index companies listed in BEI (Indonesian Stock Exchange) and to find out whether Profitability proxied by return on assets (ROA) could be used as moderating variable in this model. The research used associative causal method. The samples were 24 LQ45 companies listed in BEI (Indonesian Stock Exchange) in the period 2016-2020, taken by using purposive sampling technique. Secondary data were analyzed by using multiple linear regression analysis and interaction (moderating) test with E-views 12 software program. The result of the research showed that, partially, Earnings per Share (EPS) and Book Value per Share had positive and significant influence on stock prices while Operating Cash Flow had negative and insignificant influence on stock prices. It was also found that Return on Assets (ROA) could strengthen the correlation of Earnings per Share (EPS) with stock prices while Return on Assets (ROA) could not moderate the correlation of Operating Cash Flows and Book Value per Share with stock prices in LQ45 Index companies listed in BEI (Indonesia Stock Exchange).
Masihkah Kinerja Keuangan Dianggap Penting Dalam Menentukan Kebijakan Dividen? Klaudia Stephanie Ginting; Nisrul Irawati; Chairul Muluk
Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i3.26330

Abstract

Purpose: This study aims to examine the effect of liquidity ratios, activity, leverage, and company size on dividend policy through the financial performance of consumer non-cyclical companies for the 2017-2021 period. Methodology/approach: The sampling technique using purposive sampling method obtained 27 companies as research samples. Data analysis techniques using panel data analysis and path analysis. Findings: The results showed that liquidity (CR) and financial performance (ROA) had a significant negative effect on dividend policy (DPR). Total Asset Turnover has a significant positive effect on dividend policy (DPR). Leverage (DER) and firm size have no significant effect on dividend policy (DPR). Liquidity (CR) and Total Assets Turnover have a significant positive effect on financial performance (ROA). Leverage (DER) and company size have no significant effect on financial performance (ROA). Liquidity (CR), leverage (DER), and company size on dividend policy (DPR) through financial performance (ROA) have no significant effect. Meanwhile, total asset turnover on dividend policy (DPR) through financial performance (ROA) has a significant influence. Practical and Theoretical contribution/Originality: This research is expected to contribute to increasing Dividend Policy (Dividend Payout Ratio), companies must increase company sales activities so that company revenues can be greater than company expenses and companies have positive free cash flow which indicates good financial performance so they can distribute cash dividends. to shareholders. Research Limitation: This research is limited to the use of financial performance intervening variables only and focuses on consumer non-cyclicals subsector companies listed on the IDX in 2017-2021.
Analysis of the Financial Performance Model of SMEs in Sei Semayang Village, Deli Serdang Regency Novian Paisal Sitompul; Khaira Amalia Fachrudin; Nisrul Irawati
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.1110

Abstract

This research aims to empirically prove the influence of financial literacy and financial technology on financial inclusion, the influence of financial literacy and financial technology on financial performance, the influence of financial inclusion on financial performance, and the influence of financial literacy and financial technology on financial performance through financial inclusion of SMEs in Sei Semayang Village, Deli Serdang Regency. The sample for this research was UKM Sei Semayang Village, Deli Serdang Regency which was selected using the purposive sampling method. Data analysis uses Structural Equation Modeling-Partial Least Square. The research results show that financial literacy and financial technology have a positive and significant effect on financial inclusion, financial literacy, and financial technology have a positive and significant effect on financial performance, financial inclusion has a positive and significant effect on financial performance, and financial inclusion mediates the effect of financial literacy and financial technology on financial performance.
Co-Authors annisa maulida harahap Chairul Muluk Chairul Muluk Irada Sinta Isfenti Sadalia Isfenti Sadalia Juliyanti Sitompul Khaira Amalia Fachrudin Klaudia Stephanie Ginting Novian Paisal Sitompul Rico Nur Ilham