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Effect Analysis Of Benefit Perception, Ease Perception, Security And Risk Perception Of Merchant Interest In Using Quick Response Indonesia Standard (Qris) Musa F. Silaen; Sepbeariska Manurung; Christine D. Nainggolan
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.313

Abstract

The purpose of this research is to analyze the effect of benefit perception, ease perception, security and risk perception of merchant interest in using Quick Response Indonesia Standard (QRIS) simultaneously or partially. The research variables consist of, X1 is benefit perception X2 is easy perception, X3 is security, X4 is risk perception and Y is merchant interest in using QRIS. Research data is Primary Data, obtained from the results of the distribution of questionnaires designed with the scale likert. The sample of the research was the merchant in pematangsiantar. Test Instruments using Test validity and reliability using SPSS. Technique Analysis, Multiple Regression, Classic Assumption Test, Hypothesis Test (Test F and Test t). The result showed that benefit perception has no significant effect on merchant interest using QRIS, the easy perception has no significant effect on merchant interest using QRIS, the security has significant effect on merchant interest using QRIS and the risk perception has significant effect on merchant interest using QRIS.
PROFITABILITAS SEBAGAI VARIABEL INTERVENING ATAS PENGARUH LIKUIDITAS TERHADAP HARGA SAHAM Sepbeariska Manurung; Christine Dewi Nainggolan
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 5, No 2 (2020): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v5i2.331

Abstract

Kelanjutan hidup perusahaan (going concern), laba (profit) dan pengembangan usaha (expansion) merupakan tiga tujuan utama perusahaan. Dalam mewujudkan tiga tujuan tersebut, perusahaan tentunya harus dapat meningkatkan performanya. Adapun maksud kajian yang ingin disampaikan dalam penelitian ini adalah untuk melihat seberapa besar pengaruhlikuiditas terhadap harga saham dan apakah profitabilitas mampu memediasi likuditas dengan harga saham. Teknik analisisi data dengan uji asumsi klasik, uji hipotesis, dan uji sobel. Adapun objek dalam penelitian ini adalah perusahaan pada Sub Sektor Semen yang Terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Hasil penelitian menunjukkan bahwa current ratio berpengaruh terhadap harga saham. Return on asset tidak berpengaruh terhadap harga saham.Current ratio tidak berpengaruh terhadap harga saham pada Perusahaan Sub Sektor Semen yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018. Hasil koefesien determinasi diketahui bahwa current ratio dapat mempengaruhi harga saham sebesar 17%. Current ratio dan return on asset dapat mempengaruhi harga saham sebesar 35,1% sedangkan sisanya dipengaruhi oleh faktor lain. Hasil analisis jalur diperoleh bahwa return on assettidak dapat memediasi hubungan antara current ratio danharga saham.Kata Kunci : CR, ROA, Harga Saham  The continuation of the company’s life (going concern), profit and business development (expansion) are the three key goals. To achieve the three key goals, the company must be able to improve their performance.The purpose of this research is to determine the influence of liquidity on stock price and whether profitability can mediate the influence of liquidity on stock price. Data analysis techniques with the classical assumption test, hipothesis test, and sobel test.The object of this research are Cement Companies that are listed on the Indonesia Stock Exchange for the period 2014-2018. The result of this research show that current ratio has positive influence on stock price. Return on asset has no effect on stock price. Current ratio has no effect on stock price on the Cement Companies listed on the indonesia Exchange 2014-2018. Determination result shows that current ratio can influence on stock price by 17%. Current ratio and return on asset can influence on stock price by 35,1% while remaining by other factors.The path analysis results show that return on asset is not able to mediate the relation of current ratio on stock price.
PENGENDALIAN INTERN PIUTANG UNTUK MEMINIMALKAN PIUTANG TAK TERTAGIH KP-RI JAYA DINAS P DAN K KABUPATEN SIMALUNGUN Efriliana Naibaho; Supitriyani Supitriyani; Sepbeariska Manurung; Nelly Ervina
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.106

Abstract

Dalam pengendalian intern terdapat syarat pemberian pinjaman yang harus dijalankan dengan baik.Fungsi-fungsi yang berkaitan dengan penagihan maupun pemberian kredit dipisahkan sesuai dengan bagian atau fungsinya masing-masing. Analisis pemberian pinjaman juga salah satu cara untuk dapat mengendalikan piutang tak tertagih yang ada pada koperasi.Tujuan penelitian ini adalah: untuk mengetahui pengendalian intern piutang dan piutang tak tertagih pada KP-RI Jaya Dinas P dan K Kabupaten Simalungun dan untuk mengetahui faktor penyebab piutang tak tertagih meningkat pada KP-RI Jaya Dinas P dan K Kabupaten Simalungun.Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif.Objek penelitian ini adalah laporan rapat anggota tahunan pada KP-RI Jaya Dinas P dan K Kabupaten Simalungun periode 2013 sampai 2017.Pengumpulan data dilakukan dengan metode dokumentasi dan metode wawancara.Teknik analisis yang digunakan adalah analisis deskriptif kualitatif dan analisis induktif.Hasil analisis dapat disimpulkan bahwa pengendalian intern piutang untuk meminimalkan piutang tak tertagih belum berjalan efektif dimana penagihan piutang yang dilakukan oleh pihak koperasi hanya menggunakan dua kebijakan yaitu melalui telepon dan kunjungan personal, faktor intern dan faktor ekstern juga menyebabkan adanya piutang tak tertagih.Hasil penelitian ini menyarankan sebaiknya membuat surat perjanjian diawal pinjaman untuk mengambil tindakan apabila suatu saat terjadi penunggakan angsuran dan praktik yang sehat serta syarat pemberian pinjaman lebih dimaksimalkan.Kata kunci: Pengendalian Intern, Piutang Tak Tertagih
PENGARUH LEVERAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PT JAKARTA SETIABUDI INTERNASIONAL, TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA Virya Shanti; Liper Siregar; Ady Inrawan; Sepbeariska Manurung
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.115 KB) | DOI: 10.37403/financial.v5i1.87

Abstract

The purpose of this research are to find out the description of leverage, profitability, dividend policy and company value and to determine the effect of leverage, profitability, and dividend policy on the value of the company both simultaneously and partially at PT Jakarta Setiabudi Internasional, Tbk. registered on the Indonesian Stock Exchange. This research was conducted using qualitative descriptive analysis methods and quantitative descriptive analysis. The method used to analyze the data in this study is the classical assumption test, multiple linier regression analysis, the correlation coefficient, coefficient of determination, and hypothesis test (F test and t test). Testing is performed using the SPSS Version 20 software program.The results of the research can be summarized of follows: 1) Leverage and profitability fluctuate and tend to decline while dividend policies and corporate values fluctuate and tend to increase 2) Regression results indicate that there is a positive influence between leverage, profitability, dividend policy on the value company at PT Jakarta Setiabudi Internasional, Tbk. registered on the Indonesian Stock Exchange.Suggestions from this research are companies should make efficient use of costs and use equity effectively to increase sales so that profits increase and profitability will also increase. Companies should also pay attention to debt management, profitability and company dividend policies. Keywords: Leverage, Profitability, Dividend Policy, and Company Value
DAMPAK LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Sepbeariska Manurung; Hamidah Anggi Pratiwi Lubis
JISOS: JURNAL ILMU SOSIAL Vol. 1 No. 7: Agustus 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Leverage (DAR) dan Profitabilitas (GPM) terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Pertambangan Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia periode 2016-2020. Penelitian yang digunakan adalah jenis penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan yang diambil melalui www.idx.co.id. Pengujian yang digunakan adalah uji asumsi klasik, uji regresi berganda dan sederhana, uji koefisien determinasi dan uji hipotesis. Data diolah dengan menggunakan program SPSS versi 22. Hasil pengujian uji asumsi klasik menyatakan bahwa model regresi dalam penelitian berdistribusi normal dan tidak terjadi gejala heteroskedastisitas, multikolinearitas dan autokorelasi. Hasil uji F menunjukkan bahwa secara bersama-sama variabel Leverage dan Profitabilitas berpengaruh signifikan terhadap Nilai Perusahaan. Hasil pengujian koefisien determinasi menunjukkan 57,7% yang berarti Leverage dan Profitabilitas memberikan kontribusi sebesar 57,7% terhadap Nilai Perusahaan, sedangkan sisanya sebesar 42,3% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.
The Effect of Using Indonesian Standard Quick Response Code (QRIS) on Increasing Sales to Merchants in Pematangsiantar City Silaen, Musa F.; Manurung, Sepbeariska; Nainggolan, Christine Dewi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3173

Abstract

The purpose of this research was to determine the effect of the use of The Indonesian Standard Quick Response Code (QRIS) on increased sales. This study uses descriptive quantitative by using primary data. Collecting data using a questionnaire with a Likert scale. The research variable consists of the perception of benefits (X1) and the easy perception (X2) while the dependent variable is sales (Y). The number of samples in this study was as many as 45 merchants in the city of Pematangsiantar. The results showed that the perception of benefits had a negative and insignificant effect on increased sales, while the perception of ease had a positive and significant effect on the increase in sales. The perception of benefits and the perception of convenience have a moderate correlation with increased sales. The perception of benefits and the perception of convenience have a moderate relationship with increased sales. Perception of benefits and easy perception contributed 24% in explaining the increase in sales, while the remaining 76% was influenced by other factors not studied in this research.
Kinerja Keuangan dengan Metode Economic Value Added (EVA) : Studi Pada PT Kimia Farma, Tbk. Yang Terdaftar Di BEI Tahun 2018-2022 Sepbeariska Manurung
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 1 No. 6 (2023): November : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v1i6.434

Abstract

Performance of the company is mostly measured by financial ratio for a spesific period. This measurement must be in accordance with generally accepted accounting treatment in preparing financial statements. Financial ratios have weaknesses in measuring performance where performance looks good but does not increase or even decrease. Therefor, other measuring are needed that can show the success of the company with the aim of adding economic value. Economic Value Added (EVA) is one of the most relevant measurements in measuring a company's financial performance because it can show how much added value can be generated during a spesific period.This research using qualitative descriptive method with secondary data from financial statement of PT Kimia Farma, Tbk listed on Indonesia Stock Exchange for 2018-2022. This study aims to find out the financial performance of PT Kimia Farma, Tbk listed on the BEI using the Economic Value Added (EVA) method. Economic value added (EVA) is an added value for the company by incurring capital costs. The result of this research indicate that financial perform with EVA method are negative, means that it performs is not optimal.
Dampak Pandemi Covid-19 Terhadap Profitabilitas Pada Perusahaan Sub Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Sepbeariska Manurung; Musa Fernando Silaen
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6646

Abstract

Perusahaan Sub Sektor Hotel, Restoran, dan Pariwisata merupakan salah satu industri jasa yang berkembang pesat sekaligus penyumbang devisa negara terbesar. Setelah sukses dalam perjalanan panjangnya sebagai penyumbang devisa terbesar di Indonesia, perusahaan sub sektor hotel, restoran, dan pariwisata mengalami penurunan yang cukup signifikan dikarenakan pandemi Covid-19. Tujuan penelitian ini adalah untuk melihat adanya dampak covid-19 terhadap profitabilitas pada perusahaan sub sektor hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia. Rasio profitabilitas diukur dengan menggunakan parameter return on asset (ROA) dan return on equity (ROE). Populasi dalam penelitian ini adalah sebanyak 35 perusahaan. Kriteria penarikan sampel dengan menggunakan metode purposive sampling sehingga dihasilkan sampel sebanyak 22 perusahaan. Pengujian hipotesis dilakukan dengan menggunakan uji wilcoxon signed rank test. Hasil uji menunjukkan bahwa memiliki dampak negatif dan signifikan terhadap profitabilitas atau dengan kata lain terdapat perbedaan yang signifikan sebelum dan selama covid-19 terhadap profitabilitas perusahaan.
BANK DIGITAL DAN KEPERCAYAAN KONSUMEN Sudung Simatupang; Onita Sari Sinaga; Sepbeariska Manurung; Marthin Hutler Ambarita; Erna Ningsih Mokodongan
Jurnal Ilmiah Satyagraha Vol 7, No 2 (2024)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v7i2.1090

Abstract

Abstract –Transformation in the banking world has changed the form of bank work processes, from conventional bank models to digital banks. The purpose of this study is to see an overview of the presence of digital banks through relegation from Bank Indonesia and the Financial Services Authority in the process of trying to gain consumer trust, because consumers still do not fully understand about digital banks and the risks that will be faced when using digital banks because the physical form of the bank cannot be seen by consumers. Digital banks must be able to foster consumer trust through transaction security, accuracy and availability of services, responsiveness to consumer problems, innovation and openness, consumer awareness, and compliance with government regulations and being able to maintain customer privacy and ethics as consumers.
BIMBINGAN TEKNIS PENCATATAN DAN PELAPORAN KEUANGAN BENGKEL ZUL KELUARGA JAYA PEMATANGSIANTAR Liper Siregar; Nelly Ervina; Debi Eka Putri; Sepbeariska Manurung; Christine Loist
Buletin Abdi Masyarakat Vol 5, No 1 (2024): Edisi Agustus 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i1.692

Abstract

The community service activity focuses on the socialization of technical guidance on financial recording and reporting at Bengkel Zul Keluarga Jaya Pematangsiantar. This aims to provide additional understanding to the owners and employees of the workshop as well as strategies to increase sales turnover. The method used is lectures and discussions related to the topic of community service. The stages of the event include an opening and explanation of the technical aspects of financial recording and reporting commonly used by companies. After the activity is completed, further interviews are conducted to evaluate its impact. The results of the interviews show an increase in the understanding of the owners and employees of Bengkel Zul Keluarga Jaya regarding financial recording and reporting techniques by 90%.
Co-Authors Antoni Antoni Arshandy, Eliza Butarbutar, Novita Christine D. Nainggolan Christine Dewi Nainggolan Christine Loist Darwin Lie Daud Immanuel Hutagalung Debi Eka Putri Efendi, Efendi Efriliana Naibaho Eliza Arshandy Erna Ningsih Mokodongan Ernest Grace Hamidah Anggi Pratiwi Lubis Hutagalung, Daud Immanuel Jubi, Jubi Julyanthry Julyanthry Liper Siregar Liper Siregar Marthin Hutler Ambarita Misdayana, Alvia Musa F. Silaen Musa Fernando Silaen Nainggolan, Christine Dewi Nelly Ervina Onita Sari Sinaga Rani Nilawaty Saragih Rosma Simangunsong Siahaan, Yansen Silaen, Musa F. Silalahi, Octavia Elisabeth Simatupang, Sudung Sinaga, Mahaitin Siregar, Liper Stanty Aufia Rachmat Supitriyani, Supitriyani Tarigan, Parman Tiya, Tri Ade Virya Shanti