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All Journal Jurnal Bisnis Mahasiswa Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting
Tamba, Rani Rosya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Impact of Debt Policy, Profitability, and Company Size on Firm Value Tamba, Rani Rosya; Tsamara Nayla Safitri; Panjaitan, Gloria Oktavania; Nada Syifa Athaya; An Suci Azzahra
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.260

Abstract

This study aims to analyze the impact of debt policy, profitability, and company size on firm value in companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research adopts a quantitative approach, utilizing multiple regression analysis to evaluate the partial and simultaneous effects of the independent variables on firm value. The findings indicate that company size significantly influences firm value, as larger companies often exhibit operational stability and attract greater investor interest. The regression results show that company size (measured by the natural logarithm of total assets) has a t-value of -0.516 with a significance level of 0.610, indicating no direct effect on firm value. Profitability, measured by the gross profit margin, also shows no significant effect on firm value, with a t-value of -1.289 and a p-value of 0.206. Similarly, debt policy, represented by the Debt-to-Equity Ratio (DER), yields a t-value of 1.389 with a p-value of 0.174, suggesting that while debt policy has a positive direction, it does not significantly enhance firm value. The F-test result further confirms that the independent variables do not simultaneously affect firm value, with an F-statistic significance of 0.319 (greater than 0.05). These findings underscore the importance of optimizing company size, as larger firms inherently reflect better operational resilience and investment appeal. Additionally, the results highlight the need for careful management of financial risks associated with debt usage to maintain balance between growth and stability. This study contributes to the field of financial management by providing empirical evidence on the determinants of firm value in the Indonesian context.
Pengukuran Emisi Karbon, Pelaporan Keberlanjutan, dan Pengungkapan Lingkungan terhadap Kinerja Keberlanjutan Perusahaan Athaya, Nada Syifa; Tamba, Rani Rosya; Safitri, Tsamara Nayla; Panjaitan, Gloria Oktavania; Manao, Marcella Chintya; Arnita, Vina
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.385

Abstract

Perubahan iklim dan pemanasan global telah menjadi isu global yang mendesak akibat tingginya emisi karbon. Penelitian ini bertujuan untuk menganalisis hubungan antara pengukuran emisi karbon, pelaporan keberlanjutan, dan pengungkapan lingkungan terhadap kinerja keberlanjutan perusahaan menggunakan kerangka teori Triple Bottom Line (TBL). Penelitian menggunakan metode studi literatur dengan data sekunder dari berbagai sumber relevan. Hasil menunjukkan bahwa pengukuran emisi karbon membantu perusahaan dalam menetapkan strategi mitigasi, meningkatkan efisiensi operasional, dan memenuhi regulasi lingkungan. Pelaporan keberlanjutan berkontribusi pada peningkatan transparansi dan kepercayaan pemangku kepentingan, sementara pengungkapan lingkungan memperkuat kredibilitas dan mendorong investasi hijau. Ketiga elemen ini berkontribusi secara sinergis dalam menciptakan kinerja keberlanjutan yang holistik, yang mencakup aspek ekonomi, sosial, dan lingkungan. Dengan pendekatan integratif ini, perusahaan mampu menghadapi tantangan keberlanjutan global dan mendukung tujuan pembangunan berkelanjutan.
The Effect of Mastery of Technology and Financial Literacy on Accounting Student Competencies Tamba, Rani Rosya; Tsamara Nayla Safitri; Panjaitan, Gloria Oktavania; Nada Syifa Athaya; Wan Fachrudin
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.302

Abstract

The purpose of this study is to find out how technology mastery and financial knowledge of students at Universitas Pembangunan Panca Budi in Medan affect their accounting skills. The study involved 36 students who were randomly selected from a population of 233 students. Data was collected through an online questionnaire and analyzed using SPSS version 23. The findings revealed that financial knowledge significantly influences accounting competencies (t-value = 5.546, p < 0.05), while technology mastery does not have a significant effect (t-value = 0.276, p > 0.05). Simultaneously, both variables influence accounting competencies (F-value = 17.658, p < 0.05), with financial literacy being the dominant factor. These results underscore the importance of financial knowledge in enhancing accounting education.
Analisis Permintaan Agregat dan Penawaran Agregat: Perspektif Teori Dan Empiris Sigalingging, Agustina Marlina Br; Sasmita, Puteri Keshya Adisty; Tamba, Rani Rosya; Rizkya, Sitta Mutia; Pane, Sanusi Ghazali
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1890

Abstract

This research aims to analyze aggregate demand and aggregate supply from theoretical and empirical perspectives. A qualitative approach and literature study were used to collect relevant data. This research identifies factors that influence aggregate demand and supply. The research results show that increasing aggregate demand can encourage economic growth and create jobs, but also has the potential to cause inflation. On the other hand, an increase in aggregate supply can stabilize prices and increase production. Case studies in Indonesia show an increase in aggregate demand and supply from 2021 to 2023, with household consumption as the main driver. This research provides a deeper understanding of macroeconomic dynamics and can help policymakers in designing effective economic strategies.
Analysis of the Preparation of Financial Statements Based on SAK EMKM at Mas Farhan's Durian Ice Business Athaya, Nada; Tamba, Rani Rosya; Safitri, Tsamara; Panjaitan, Gloria; Franita, Riska
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i1.770

Abstract

Over time, public demand for refreshing beverages has continued to increase, driving the growth of micro, small, and medium enterprises (MSMEs) in the culinary sector. One of Mas Farhan's micro, small and medium enterprises (MSMEs), which has been operating for more than twelve years, has promising business prospects. However, this business has not yet implemented the recording and preparation of financial statements in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This study aims to assist business owners in understanding and preparing financial statements in accordance with SAK EMKM, which includes a statement of financial position, income statement, and notes to financial statements. Descriptive qualitative method was used by conducting interviews and direct documentation from business people. The research shows that business owners begin to understand the importance of recording transactions in a structured manner when they receive assistance when preparing financial statements. One of the advantages of implementing SAK EMKM is that these financial statements can be a reference for business owners when they make their financial statements, allowing them to assess the performance of the business, whether it is making a profit or a loss. In addition, this study recommends continuous training to increase the awareness and ability of MSMEs actors to apply relevant and simple accounting standards.
Co-Authors Athaya, Nada Athaya, Nada Syifa azzahra, an suci Franita, Riska Manao, Marcella Chintya Nada Syifa Athaya Pane, Sanusi Ghazali Panjaitan, Gloria Panjaitan, Gloria Oktavania Rizkya, Sitta Mutia Safitri, Tsamara Safitri, Tsamara Nayla Sasmita, Puteri Keshya Adisty Sigalingging, Agustina Marlina Br Tsamara Nayla Safitri Vina Arnita Wan Fachrudin