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All Journal JURNAL LENTERA BISNIS International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Multidisciplinary Research and Innovation (JMRI) Journal Boas : Business, Economics, Accounting And Management Digital Business Progress
Sirait, Fransiska
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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ANALISIS SISTEM AKUNTANSI PENJUALAN KREDIT PADA PT FEDERAL INTERNASIONAL FINANCE Sirait, Fransiska
JMRI Journal of Multidisciplinary Research and Innovation Vol. 2 No. 1 (2024): April
Publisher : Lembaga Riset dan Pengembangan Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61240/jmri.v2i1.59

Abstract

Penelitian ini dilakukan bertujuan untuk mendeskripsikan sistem akuntansi penjualan kredit di PT. Federal Internasional Finance (PT. FIF) Cabang Medan. Dalam melakukan penelitian ini, peneliti berperan sebagai instrumen utama yang terlibat secara langsung pada proses penelitian dengan teknik pengumpulan data melalui observasi dan wawancara sehingga data yang dikumpulkan benar-benar akurat sesuai dengan kebutuhan peneliti. Penelitian ini menggunakan metode deskriptif, yaitu menganalisa data yang diperoleh dari hasil observasi dan wawancara, kemudian dikomparasikan dalam bentuk narasi berdasarkan kombinasi antara teori-teori yang relevan dengan masalah yang diteliti. Berdasarkan hasil penelitian, ditemukan bahwa sistem akuntansi penjualan kredit di PT. FIF Cabang Medan sudah terlaksana dengan baik dan dilakukan secara komputerisasi. Hal ini ditunjukkan dengan desain dokumen penjualan yang telah mengikuti desain dokumen penjualan kredit yang benar, penggunaan catatan akuntansi serta dibuatnya laporan manajemen dalam kegiatan usaha pada bagian central order, bagian gudang, bagian pengiriman, bagian penagihan dan bagian akuntansi. Meski masih ada beberapa kendala khususnya kredit macet yang mengakibatkan piutang tak tertagih dan besarnya biaya operasional yang ditanggung, namun operasional PT. FIF Cabang Medan tetap bisa berjalan dengan lancar karena semua bertanggungjawab melalui penanganan oleh masing-masing bagian.
Effect Of Gross Profit, Operating Profit, And Net Profit In Predicting Cash Flow In The Future Of The Company Registered Manufactures On The Indonesian Stock Exchange Hutabarat, Metyria Imelda; Putra Ginting, Winner Aan Suranta; Sirait, Fransiska; Ginting, Wahyudi Pialanta
Journal Boas : Business, Economics, Accounting And Management Vol. 2 No. 02 (2024): Journal Boas : Business, Economics, Accounting And Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/boas.v2i02.278

Abstract

This research was conducted to provide empirical evidence of the influence of gross profit, operating profit and net profit in predicting cash flow. The research population is manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used the purposive sampling method used in selecting objects as samples in this research were 57 sample companies. The analysis model used in this research is a multiple linear regression analysis model carried out with the help of the SPSS version 26 program. The results of this research show that partially gross profit, operating profit and net profit have a significant positive effect on cash flow. The research results simultaneously show that gross profit, operating profit, net profit have a significant positive influence on cash flow.
Analisis Debt To Asset Rasio dan Debt To Equity Ratio Terhadap Nilai Perusahaan Pada Bank BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2023 Sirait, Fransiska
JMRI Journal of Multidisciplinary Research and Innovation Vol. 2 No. 3 (2024): December
Publisher : Lembaga Riset dan Pengembangan Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61240/jmri.v2i3.72

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Debt to Assets Ratio (DAR) dan Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan yang diproksikan dengan PBV. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sumber data sekunder yaitu laporan keuangan yang diunduh dari website BEI. Sampel dalam penelitian ini adalah Bank BUMN yang terdaftar di Bursa Efek Indonesia periode 2021-2023 adalah 4 perusahaan. Hasil uji parsial hanya Debt to Assets Ratio (DAR) berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, sedangkan Debt to Equity Ratio (DER) berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan. Secara simultan kedua variabel bebas Debt to Assets Ratio (DAR) dan Debt to Equity Ratio (DER) secara simultan tidak berpengaruh terhadap nilai perusahaan.
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFITABILITY AS A VARIABLE MODERATION IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Sirait, Fransiska; Bukit, Rina; Bulan Siregar, Narumondang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.317

Abstract

This study aims to determine the effect of good corporate governance, namely the size of the board of commissioners, managerial ownership, institutional ownership, independent commissioners and risk management on firm value in manufacturing companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether profitability can be used as a moderating variable in the model.The research design is a causal relationship research with a quantitative approach. The sample in this study was 57 manufacturing companies listed on the IDX from 2016 to 2020. The type of data used in this study is secondary data. The sampling technique used was purposive sampling. And the data analysis technique used multiple linear regression analysis and interaction test (moderating) which was carried out with the help of SPSS software.The results in this study indicate that partially the size of the board of commissioners has no significant effect on firm value. Institutional ownership has a negative and significant effect on firm value. Managerial ownership, independent commissioners and risk management have a positive and significant impact on firm value. Meanwhile, profitability cannot moderate the size of the board of commissioners, institutional ownership, managerial ownership, independent commissioners and risk management on firm value in manufacturing companies listed on the Indonesia Stock Exchange.
INTEGRASI LITERASI DIGITAL, DOMPET DIGITAL DAN BAHASA INGGRIS DALAM MENINGKATKAN EFEKTIVITAS PEMASARAN UMKM Sirait, Fransiska; Batubara, Lika Silvia
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2022

Abstract

The purpose of this study is to analyze the effect of the integration of digital literacy, the use of digital wallets, and English language proficiency on the marketing effectiveness of Micro, Small, and Medium Enterprises (MSMEs). The focus of the research is directed toward examining how these three factors interact in enhancing market reach, promotional efficiency, and the competitiveness of MSMEs in the digital era. Based on the survey results, it was found that the digital marketing strategies implemented have not yet produced optimal outcomes. The promotional activities remain passive, unstructured, and have not had a significant impact on increasing sales. This low level of marketing effectiveness is attributed to the absence of consistent promotional strategies, limited understanding of branding concepts, and the underutilization of analytical features and customer review tools. Therefore, the researchers developed training programs delivered through a website and disseminated them to participating MSMEs. The research findings indicate that all three types of website-based training—digital literacy, the use of digital wallets, and English language skills—have a positive effect on improving the marketing effectiveness of MSMEs. Digital literacy enhances promotional capabilities, digital wallets facilitate transaction convenience, and English language skills expand market reach. The integration of these three components through website-based training serves as an effective strategy for improving the competitiveness and marketing performance of MSMEs in the digital economy era.
Peran Inovasi Produk Dan Promosi Online Dalam Meningkatkan Penjualan UMKM Sirait, Fransiska; Junita, Dina Rina; Arsiyanti, Deni
Digital Business Progress Vol. 4 No. 2 (2025): Digital Business Progress Edisi Desember 2025
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/dbp.v4i2.271

Abstract

The development of digital technology has driven significant changes in the marketing strategies implemented by Micro, Small, and Medium Enterprises. This study aims to analyze in depth the role of product innovation and online promotion in increasing sales. The research approach used is descriptive qualitative, with data collection techniques through in-depth interviews with several actors in the culinary and fashion sectors. The results of the study show that product innovation plays an important role in creating differentiation and increasing competitiveness in an increasingly competitive market. Meanwhile, online promotion through social media not only expands consumer reach but also builds customer interaction and trust in the brand. The combination of these two strategies has been proven to have a positive impact on increasing sales and business sustainability. This study confirms that the success of micro-businesses in the digital era is highly dependent on the ability of business actors to innovate continuously and utilize digital technology optimally as part of their marketing strategy.
Co-Authors Arsiyanti, Deni Batubara, Lika Silvia Ginting, Wahyudi Pialanta HUTABARAT, METYRIA IMELDA Junita, Dina Rina Putra Ginting, Winner Aan Suranta Rina Bukit Siregar, Narumondang Bulan