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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Fokus Ekonomi YUME : Journal of Management Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Akuntansi Kompetif Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) JURNAL LENTERA AKUNTANSI Jurnal Minfo Polgan (JMP) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Innovative: Journal Of Social Science Research Jurnal Akuntansi Nommensen
Danri Toni Siboro
Universitas HKBP Nommensen Medan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ANALISIS TINGKAT KESEHATAN KOPERASI PADA KSP USAHA BERSAMA (USBER) BONDARSIHUDON I Amelia Marbun; Herti Diana Hutapea; Danri Toni Siboro
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.32754

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan pada KSP USBER pada tahun 2022-2023 yang berpedoman pada Peraturan Deputi Bidang Pengawasan kementrian Koperasi dan Usaha Kecil dan Menengah Nomor 06/per/Dep.6/IV/2016. Penelitian ini merupakan penelitian deskriptif kuantitatif. Objek yang dievalusasi dalam penelitian ini adalah kesehatan koperasi yang ditinjau dari 7 aspek. Data dalam penelitian ini diperoleh dari wawancara serta dokumentasi. Teknik analisis data yang diterapkan mengacu berdasarkan pedoman pada Peraturan Deputi Bidang Pengawasan Kementrian Koperasi dan Usaha Kecil dan Menengah Nomor 16/per/Dep.16/IV/2016 mengenai panduan untuk evaluasi kondisi kesehatan koperasi simpan pinjam. Penelitian ini mengungkapkan bahwa tingkat kesehatan KSP SUBER Bondarsihudon 1 pada tahun 2022 berada pada predikat “dalam pengawasan” dengan jumlah skor 61,85%. Pada tahun 2023 berada pada skor “cukup sehat” dengan jumlah  skor 67,35%
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN KOMITE AUDIT TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Raja Simatupang, Mula Lumban; Hutapea, Herti Diana; Siboro, Danri Toni
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2780

Abstract

This study aims to determine the effect of profitability, leverage, company size, and audit committee on income smoothing in banking companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This study was conducted at banking companies. Data was accessed through the website www.idx.co.id.The sampling technique used purposive sampling, resulting in a population of 47 companies. A sample of 17 companies was obtained with an observation period of three (3) years. Therefore, the total number of data collected in banking companies was 51, meeting the research criteria. This is a quantitative study using secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The analysis techniques used descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-tests, and coefficient of determination tests. Data processing was performed using SPSS 26 (Statistical Package for the Social Sciences) software.The results of the study indicate that profitability, leverage, and company size have no effect on income smoothing. Meanwhile, the audit committee significantly influences income smoothing. This means that the size of a bank's profits does not automatically drive management to engage in income smoothing. A company's debt level has also not been shown to be the primary reason for income smoothing. Companies of all sizes, both large and small, have similar tendencies toward income smoothing practices. The audit committee within a bank significantly impacts how the bank manages its profit stability.
PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DEVIDEN, KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sinaga, Jannes; Sihombing, Halomoan; Siboro, Danri Toni
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2781

Abstract

This study aims to determine the effect of investment decision (PER), dividend policy (DPR), and debt policy (DER), partially and simultaneously on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2022–2024 period. The period used in this study was three years, from 2022 to 2024. The sample was taken using a purposive sampling method. The population in this study consisted of all manufacturing companies in the food and beverage sub-sector that were listed and still listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on predetermined criteria, several companies were obtained as research samples with an observation period of three years (2022–2024). The data were analyzed using multiple linear regression. Based on the results of data analysis, it can be concluded that investment decision (PER) has a positive and significant effect on firm value with a t-value of 5.393 and a significance value of 0.000, therefore the first hypothesis is accepted. Dividend policy (DPR) has a negative and significant effect on firm value with a t-value of -2.145 and a significance value of 0.036, therefore the second hypothesis is accepted. Debt policy (DER) has a negative and significant effect on firm value with a t-value of -2.452 and a significance value of 0.017, therefore the third hypothesis is accepted. The goodness of fit test shows that investment decision (PER), dividend policy (DPR), and debt policy (DER) simultaneously affect firm value. This is indicated by the F-value of 12.492 and a significance value of 0.000. The coefficient of determination (R²) of 0.388 indicates that the influence of investment decision (PER), dividend policy (DPR), and debt policy (DER) on firm value is 38.8%, while the remaining 61.2% is explained by other variables not examined in this study
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal Kabupaten/Kota di Sumatera Utara Periode 2022–2024 Yolanda Br Marpaung; Rimbun C.D. Sidabutar; Danri Toni Siboro
YUME : Journal of Management Vol 9, No 2
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i2.11563

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan ekonomi, Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap belanja modal pada pemerintah kabupaten/kota di Provinsi Sumatera Utara periode 2022–2024. Populasi dalam penelitian ini meliputi seluruh kabupaten/kota di Sumatera Utara yang berjumlah 33 daerah, yang terdiri atas 25 kabupaten dan 8 kota. Teknik pengambilan sampel menggunakan metode purposive sampling dengan total observasi sebanyak 99 data selama tiga tahun penelitian. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan realisasi Anggaran Pendapatan dan Belanja Daerah (APBD), Direktorat Jenderal Perimbangan Keuangan, serta Badan Pusat Statistik (BPS). Metode analisis yang digunakan adalah regresi linear berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa pertumbuhan ekonomi tidak berpengaruh signifikan terhadap belanja modal. Pendapatan Asli Daerah (PAD) berpengaruh positif dan signifikan terhadap belanja modal, yang menunjukkan bahwa peningkatan kemandirian fiskal daerah mampu mendorong alokasi belanja modal. Sementara itu, Dana Alokasi Umum (DAU) tidak berpengaruh signifikan terhadap belanja modal, yang mengindikasikan bahwa dana tersebut lebih banyak digunakan untuk belanja operasional. Sebaliknya, Dana Alokasi Khusus (DAK) berpengaruh positif dan signifikan terhadap belanja modal, karena penggunaannya secara langsung diarahkan untuk pembangunan infrastruktur dan fasilitas publik.
Co-Authors Adanan Silaban Adanan Silaban Amelia Marbun Anggreini, Putri Audrey M Siahaan Bondar, Risdayanti Dinda Rasbina Br Tarigan E.S Samosir, Hendrik Feby Yosepha Lumban Gaol Fitri Kamelia Siahaan Gaol, Feby Yosepha Lumban Gaol, Manatap Berliana Lumban Gaol, Rolinda Lumban Gultom, Theresia Febri Yanti Harianja, Adelina Histi Herti Diana Hutapea Herti Diana Hutapea Hia, Robin Solala Putra Hutapea , Herti Diana Hutapea, Herti Diana LUMBAN GAOL, MANATAP BERLIANA Mangasa Sinurat Marbun, Febtri Basaria Maria Rodetta Malau Munte, Mei Hotma Raja Simatupang, Mula Lumban Rimbun C.D Sidabutar Saragi, Dame Ria Rananta Saribu, Ardin Dolok Siahaan, Audrey M. Sianipar, Victor H Sihombing, Halomoan Silitonga, Jesica KD Simatupang, Tamara Suci Anugrah Simatupang, Tri Jesi Sinaga, Jannes Sinulingga, Yosi Delmy Ocha br Sinurat, Mangasa Sipahutar, Cinta Ruth Sitanggang, Tiur Yunita Sari Tiur Yunita Sari Sitanggang Tobing, Ferdinan SM Lumban Yolanda Br Marpaung