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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) General Ledger : Jurnal Studi Ilmu Akuntansi dan Keuangan
Nasution, M. Pintor
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PENGARUH PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Winda, Ayu; Nasution, M. Pintor
General Ledger : Jurnal Studi Ilmu Akuntansi dan Keuangan Vol 1, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Graha Kirana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.824 KB) | DOI: 10.61715/gledger.v1i2.7

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap struktur modal pada perusahaan manufakur yang terdaftar di Bursa Efek Indonesia. Penelitian ini bersifat asosiatif. Penelitian ini mengambil data di www.idx.co.id. Populasi didalam penelitian ini, yaitu perusahaan yang terdapat di Bursa Efek Indonesia 2017-2019. Pemilihan sampel di lakukan dengan metode purposive sampling. Adapun kesimpulan dalam penelitian ini adalah Perusahaan INRU dan SWAT mengalami peningkatan DER dan ROE hal ini bisa jadi dikarenakan penambahan hutang yang dilakukan perusahaan diikuti dengan peningkatan kemampuan perusahaan untuk mengelola dana tersebut untuk meningkatkan laba. Perusahaan FASW, INKP, KDSI, TKIM mengalami penurunan DER dan ROE. Perusahaan ALDO dan SPMA mengalami penurunan DER dan peningkatan ROE. AbstractThis study aims to determine the effect of profitability on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. This research is associative. This research takes data from www.idx.co.id. The population in this study, namely companies listed on the Indonesia Stock Exchange 2017-2019. Sample selection was done by purposive sampling method. The conclusion in this study is that INRU and SWAT companies experienced an increase in DER and ROE, this could be due to the addition of debt by the company followed by an increase in the company's ability to manage these funds to increase profits. FASW, INKP, KDSI, TKIM companies experienced a decrease in DER and ROE. ALDO and SPMA companies experienced a decrease in DER and an increase in ROE. 
CONFIRMATORY FACTOR ANALYSIS ON THE LEGAL ASPECTS OF BUSINESS FUNDING WITH SECURITIES CROWDFUNDING SCHEME ON SMEs IN MEDAN MUNICIPAL CITY Hafidz Nasution, M.Y.F.; Nasution, M. Pintor; Gultom, Pardomuan
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 2 No. 3 (2022): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v2i3.420

Abstract

SMEs is one of the important pillars in the national economic development who to date, are still faced with its classical issue in obtaining additional capital funding. The securities crowdfunding concept that was introduced to be the solution for SMEs is yet to reach the 64,2 million SMEs in Indonesia due to SMEs’ difficulties in complying to the regulatory requirements. Therefore, the objective of this research is to analyze the legal factors that may affect SMEs’ interests in obtaining capital funding via the securities crowdfunding concept. This research is conducted by using quantitative approach and analyzed by using the confirmatory factor analysis and descriptive analysis methods based on the primary data collected from 50 SMEs in BPC HIPMI Medan on a purposive sampling basis. Based on the research findings, the implementation of the disclosure principle in POJK 57/2020 are mainly the cause of SMEs’ inability and affecting interests in the securities crowdfunding concept. Therefore, further development of POJK 57/2020 as the regulatory basis of the securities crowdfunding concept are essential in supporting SMEs’ exponential growth in the future.
Co-Authors ayu winda, ayu Gultom, Pardomuan M.Y.F. Hafidz Nasution