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All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Riset Terapan Akuntansi Jurnal Vokasi Methosika: Jurnal Akuntansi dan Keuangan Methodist JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Mattawang: Jurnal Pengabdian Masyarakat BERKAT: Jurnal Pemberdayaan Masyarakat Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Journal of Social Research Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Majalah Iptek Politeknik Negeri Medan Polimedia Jurnal Akuntansi, Keuangan dan Perpajakan
Safrida, Eli
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Pengaruh Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi Pasaribu , Ayu Minarma; Safrida, Eli; Sibarani, Jojor Lisbet; Putri, Anita
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2827

Abstract

The volatility of firm value in Indonesia’s consumer non-cyclicals sector in recent years reflects investors’ uncertainty regarding the effectiveness of corporate financial management. Despite the sector’s defensive nature, several leading firms have experienced a decline in stock performance, raising concerns about the role of internal financial factors in determining firm value. This study aims to examine the effect of capital structure and financial performance on firm value, with firm size as a moderating variable. The study employs a quantitative approach using secondary data from the annual reports of 40 consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the 2020–2024 period, resulting in 200 observations. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 27. The results show that capital structure (DER) and financial performance (ROA) have a positive effect on firm value. Moreover, firm size strengthens the relationship between financial performance and firm value but fails to moderate the effect of capital structure on firm value. This study fills the gap by providing evidence from the post-pandemic period, focusing on a defensive sector where firm size may no longer signal financial strength effectively. The findings contribute to both theory and practice by emphasizing that managers in the consumer non-cyclicals sector should maintain optimal leverage and profitability to sustain investor confidence and firm value stability.
Analysis of Increasing Product Sales Value Through Sustainable Business Planning in MSMEs in Medan City Safrida, Eli; Gultom, Selfi Afriani; Hasibuan, Raya Puspita Sari; Purnami, Suri; Fitria, Ana; Susilawati, Susilawati
Journal of Social Research Vol. 3 No. 5 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i6.2109

Abstract

This study aims to analyze the increase in product selling value through sustainable business planning in Micro, Small, and Medium Enterprises (MSMEs) in Medan City, especially those engaged in handicrafts. The majority of MSMEs in this sector are known to face challenges in the sustainability of their businesses due to the lack of effective business planning. This research method involves in-depth surveys and interviews with a number of handicraft MSMEs in Medan City, namely a total of 36 MSMEs. The collected data will be analyzed using qualitative and quantitative approaches. The results of this analysis will provide a comprehensive overview of the obstacles faced by MSMEs in managing their businesses, especially related to aspects of business planning. This research highlights the need for better business planning as the key to increasing the selling value of MSME products. By formulating a sustainable business plan, it is hoped that MSMEs can identify and overcome problems that often arise in their business activities. In addition, this study also explores the positive impact of sustainable business planning on increasing the competitiveness and marketing of MSME products. The results of this study are expected to provide practical recommendations to handicraft MSMEs in Medan City, as well as to related stakeholders, such as local governments and MSME supporting institutions. The implementation of sustainable business planning is expected to make a significant contribution to increasing the selling value of MSME products and in turn, improving the welfare of MSME owners and economic growth in the region. Thus, it can be understood that careful business planning is indeed very important.
Analisis Pemicu Transfer Pricing: Beban Pajak, Mekanisme Bonus, dan Ukuran Perusahaan Situngkir, Anggiat; Safrida, Eli; Rahman, Abdul; Sibarani, Jojor Lisbet; Simanjuntak, Darmawati
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.2651

Abstract

The objective of this study is to investigate the effect of tax burden, bonus mechanism, and company size on transfer pricing in manufacturing companies in the Basic Material, Consumer Cyclical, Consumer Noncyclical, Health Care, and Industrial sectors listed on the Indonesia Stock Exchange in 2018-2023. This research is a causality study, examining the influence of each variable using quantitative data obtained from the financial statements of manufacturing companies. The sample size for this study was 44 out of 472 manufacturing companies. The sampling method used was purposive sampling with specific sampling criteria, observing each company's financial reporting period for six years, resulting in a total of 264 observations. The data obtained in this study were analyzed using multiple linear regression analysis with the aid of SPSS statistical software. The results show that tax burden influences transfer pricing, while bonus mechanisms and company size do not.   Abstrak Tujuan dari penelitian ini adalah untuk menyelidiki pengaruh beban pajak, mekanisme bonus, dan ukuran perusahaan terhadap transfer pricing pada perusahaan manufaktur di sektor Basic Materials, Consumer Cyclicals, Consumer Noncyclicals, Health Care, dan Industrial yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2023. Penelitian ini adalah studi kausalitas, menguji pengaruh masing-masing variabel dengan menggunakan data kuantitatif yang diperoleh dari laporan keuangan perusahaan manufaktur. Ukuran sampel untuk penelitian ini adalah 44 dari 472 perusahaan manufaktur. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria pengambilan sampel tertentu, mengamati periode pelaporan keuangan masing-masing perusahaan selama enam tahun, sehingga menghasilkan total 264 observasi. Data yang diperoleh dalam penelitian ini dianalisis menggunakan analisis regresi linier berganda dengan bantuan perangkat lunak statistik SPSS. Hasil penelitian menunjukkan bahwa beban pajak memengaruhi transfer pricing sedangkan mekanisme bonus dan ukuran perusahaan tidak.
Pengaruh GCG, Ukuran Perusahaan, dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Nisa, Sania Roidhatun; Gultom, Selfi Afriani; Rahman, Abdul; Safrida, Eli
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.1987

Abstract

This study aims to analyze the effect of good corporate governance, company size and liquidity on company value. In this study, samples were taken based on certain criteria in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period using purposive sampling. For this study, 12 companies were used as sample data. The analysis was carried out using multiple linear regression analysis methods. The size of the board of commissioners, independent commissioners, audit committees, institutional ownership, managerial ownership and company size have a significant effect on company value. This shows that if the size of the board of commissioners, independent commissioners, audit committees, institutional ownership, managerial ownership, and company size is getting bigger, the company value will be higher. While liquidity has no effect on company value. This shows that the size of liquidity does not affect the value of the company.   Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance, ukuran perusahaan dan likuiditas terhadap nilai perusahaan. Dalam ppenelitian ini, sampel diambil dengan berdasarkan kriteria tertentu pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2023 dengan menggunakan teknik purposive sampling. Untuk penelitian ini, sebanyak 12 perusahaan dijadikan data sampel. Analisis dilakukan dengan menggunakan metode analisis regresi linear berganda. Ukuran dewan komisaris, komisaris independen, komite audit, kepemilikan institusional, kepemilikan manajerial dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan. Hal ini menunjukkan jika ukuran dewan komisaris, komisaris idependen, komite audit, kepemilikan institusional, kepemilikan manajerial, dan ukuran perusahaan semakin besar maka nilai perusahaan akan semakin tinggi. Sementara likuiditas tidak berpengaruh terhadap nilai perusahaan. Hal ini menunjukkan jika besar kecilnya likuiditas tidak memberikan pengaruh terhadap nilai perusahaan.
Peningkatan Produksi Gerabah Menggunakan Sistem Pneumatic Dan Pembukuan Sederhana Di Desa Bangun Sari Tanjung Morawa Kabupaten Deli Serdang Sumatera Utara Sarjianto, Sarjianto; Sebayang, Rihat; Safrida, Eli; Fatira, Marlya; Dharma, Surya; Habibi, Habibi
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.3013

Abstract

https://drive.google.com/drive/u/0/folders/1zfEKCUexVRC68WvlRpPs9Sd_ptI7Mnq7
Co-Authors Abdul Rahman Affandi, Ismi Ajeng Pristi Diah Jagaddita Ana Fitria Anita Putri, Anita Annisa Diftania Falatehan Pasaribu Asmalidar Asmalidar Br Aritonang, Anjeli Melita Darmawati Simanjuntak - Deliana Deliana Dina Arfianti Siregar - Evi Juliani Hutasoit Fatimah Azzahra Gultom, Selfi Afriani Habibi Habibi Hasibuan, Raya Puspita Sari Hestukoro, Soni Hilmi Ikhwan Harahap Infarizal Khanti Listya Larasati Gianis M Arif Rahman, M Arif Mariahati Marlya Fatira AK Masyuda Tanjung Tanjung Napitupulu, Ilham Hidayah Nisa, Sania Roidhatun Nisfan Bahri Nofianna, Siti Asnida Nur Fitri Soufia HSB Nurlinda Nurlinda, N. Pasaribu , Ayu Minarma Pasaribu, Salmariana Pirma Sibarani Putri, Wirdatun Nafiah Rahmadani Rahmadani Ramadhanti, Azka Salsabila Ratna Ratna Ridha Asma Nurhusna Rikson Dastin Manurung Rikson Dastin Manurung Riswanto S. Suadi Salsabillah, Ananda Sarjianto Sarjianto Sarjianto, Sarjianto Sebayang Rihat Sibarani, Jojor Lisbet Silaban, Dewi Hariani Siti Asnida Nofianna Situngkir, Anggiat Sri Mahyuni Suadi Sumartono Surbakti, Benar Suri Purnami - Surianti, Meily Surya Dharma Susilawati, Susilawati Suwardani Suwardani Syuhada, Putri Umairoh, Putri Aulia Wahyu Hidayat Winanty, Venny Amanda