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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Akuntansi dan Pajak Jurnal Inovasi Bisnis (Inovbiz) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen J-MAS (Jurnal Manajemen dan Sains) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Manajemen dan Bisnis SULTANIST: Jurnal Manajemen dan Keuangan Penentuan harga obligasi dan teori tingkat bunga Jurnal Ilmu Manajemen Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JURNAL EKSBIS International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Management Jurnal Ilmiah Satyagraha Jurnal Ecogen Ilomata International Journal of Management Multicience International Journal of Community Service Jurnal Ekonomi Perjuangan (JUMPER) Strategic: Journal of Management Sciences Buletin Abdi Masyarakat (BAM) Jurnal Pengabdian Mandiri Room of Civil Society Development SENMEA International Journal of Economics, Business and Innovation Research J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Room of Civil Social Development

Debi Eka Putri

Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Author-ID : 808158

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science 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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Minat Kunjungan Ulang Pasien yang Ditinjau dari Aspek Persepsi dan Kepercayaan pada Klinik Vita Medistra Pematangsiantar Debi Eka Putri; Onita Sari Sinaga; Hery Pandapotan Silitonga; Susi Susanti Agustina; Acai Sudirman
Inovbiz: Jurnal Inovasi Bisnis Vol 8, No 1 (2020)
Publisher : Politeknik Negeri Bengkalis

The purpose of this study was to determine the effect of perceptions and beliefs on the interests of patient visits at Pematangsiantar Vita Medistra Clinic. Data analysis techniques used by the authors in this study are as follows in the form of quantitative descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Test, Coefficient of determination. The object of research at the Vita Medistra Clinic which is located at Jalan Pattimura No. 11 / C Team SBC complex. City 21131, Tomuan Village, Siantar Timur District, Pematangsiantar City, North Sumatra 21139. The results of the study can be concluded as follows: The results of multiple regression repercussions and perceptions have a positive effect on the interest in patient re-visits. Hypothesis test results F-test perception and trust significantly influence the interest in return visits. The results of the t-test perception have a significant effect on interest in the visit, and trust significantly influence the interest of the patient's visit in Pematangsiantar Vita Medistra Clinic. he results of the coefficient of determination of 0.604 means The high or low interest of return visits to the Vita Medistra Clinic by 60.4% can be explained by perception and trust. The company must be a customer perception and trust given by customers about the company to increase interest in repeat visits

PENGARUH PERSEPSI PELANGGAN TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA TOKO KAIN TORAY PEMATANGSIANTAR Vivi Wahana; Robert Tua Siregar; Kartini Harahap; Debi Eka Putri
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 5, No 2 (2019): DESEMBER 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/maker.v5i2.122

PENGARUH KARAKTERISTIK INDIVIDU DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH UPT SAMSAT PEMATANGSIANTAR Devi Desyinta; Darwin Lie; Efendi Efendi; Debi Eka Putri
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 5, No 1 (2019): JUNI 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The result of this study can be summarized as follows: 1. Individual Characteristic and Work Environment on Employee Performance are good. 2. The analysis regression is Ŷ = 20,910 + 0,816X1 + 0,399X2 have a positive influence between individual characteristic and work environment to employee performance. 3. The correlation result of r = 0,799, the analysis correlation have a moderately high and positive correlation between individual characteristic, work environment with the employee performance. 4. The result of coefficient of determination can be explained the level of employee performance is 63.90%, and the remaining 36.10% is explained by other factors not discussed in this study. From the results of the processing and calculation of the questionnaire, the authors concluded that the individual characteristics and work environment conducted by the Badan Pengelolaan Pajak dan Retribusi Daerah UPT SAMSAT Pematangsiantar had a positive and significant effect on employee performance. This is evidenced by simultaneous hypothesis testing, where the results of the test are calculated (36,214 )> ftabel (3.23) with a significance level of 0,000 < 0,05. Keywords: Individual Characteristic, Work Environment, and Employee Performance

PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT FIRST MEDIA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Nur Safitri; Supitriyani Supitriyani; Debi Eka Putri; Khairul Azwar
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.v5i2.108

Tujuan dari penelitian ini adalah untuk mengetahui gambaran kinerja keuangan sebelum dan sesudah akuisisi pada PT First Media, Tbk yang terdaftar di Bursa Efek Indonesia dan untuk mengetahui faktor-faktor yang menyebabkan perbedaan kinerja keuangan sebelum dan sesudah akuisisi pada PT First Media, Tbk yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif, analisis komparatif dan analisis induktif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Sumber data yang digunakan adalah data sekunder. Hasil penelitian ini disimpulkan bahwa Kinerja keuangan perusahaan sebelum akuisisi ditinjau dari Current Ratio (CR), Debt Ratio (DR), dan Debt to Equity Ratio (DER) berfluktuasi dan cenderung menurun, sedangkan nilai Total Asset Turnover (TATO) berfluktuasi dan cenderung meningkat, untuk nilai Return on Asset (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) cenderung meningkat. Kinerja keuangan perusahaan sesudah akuisisi ditinjau dari Current Ratio (CR) berfluktuasi dan cenderung menurun, sedangkan nilai Debt Ratio (DR) dan Debt to Equity Ratio (DER) cenderung meningkat, untuk nilai Total Asset Turnover (TATO) mengalami fluktuasi dan cenderung meningkat. Sedangkan nilai Return on Asset (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) mengalami penurunan. Faktor kas dan setara kas, piutang kepada pihak ketiga, investasi pada entitas asosiasi, aset tak berwujud, aset pajak tangguhan, utang usaha kepada pihak ketiga, utang bank dan lembaga keuangan jangka pendek, utang bank dan lembaga keuangan jangka panjang, beban akrual, saldo laba, beban layanan, beban keuangan, dan pendapatan menyebabkan perbedaan kinerja keuangan sebelum dan sesudah akuisisi.Kata kunci: Akuisisi, Kinerja Keuangan

ANALISIS DU PONT SYSTEM DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT FAST FOOD INDONESIA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Yuni Rezki Hutasoit; Yansen Siahaan; Debi Eka Putri; Ernest Grace
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.v5i2.109

Dalam menganalisis kinerja keuangan perusahaan dapat dilakukan dengan menggunakan metode du pont system. Du pont system merupakan bagan yang dirancang untuk menunjukkan pengembalian atas aset yang diperoleh dari perkalian marjin laba dengan total perputaran total aset. Tujuan penelitian ini adalah: Untuk mengetahui gambaran kinerja keuangan dengan menggunakan metode du pont system dan untuk mengetahui faktor-faktor yang menyebabkan penurunan kinerja keuangan dengan menggunakan analisis du pont system pada PT Fast Food Indonesia, Tbk yang Terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif. Objek penelitian ini adalah laporan keuangan PT Fast Food Indonesia, Tbk yang telah diaudit periode 2013 sampai 2017. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah analisis deskriptif kualitatif dan analisis induktif. Hasil analisis dapat disimpulkan bahwa Net Profit Margin (NPM), Asset Turnover (ATO), Return On Asset (ROA) dan Return On Equity (ROE) mengalami penurunan sehingga kinerja keuangan perusahaan tersebut mengalami penurunan dan buruk. Equity Multiplier mengalami peningkatan. Faktor yang dominan menyebabkan penurunan kinerja perusahaan adalah beban pokok penjualan, beban penjualan dan distribusi, beban umum dan administrasi, beban operasi lainnya, meningkatnya beban pajak penghasilan, beban keuangan dan adanya pajak final atas penghasilan keuangan Hasil penelitian ini menyarankan sebaiknya perusahaan lebih memaksimalkan penggunaan aset, mengoptimalkan penjualan dan lebih meminimalkan beban beban.Kata kunci: Analisis Du pont System, Kinerja Keuangan

PERBANDINGAN FINANCIAL DISTRESS PADA PT LIPPO CIKARANG, Tbk DAN PT BUKIT DARMO PROPERTY, TbkDENGAN MENGGUNAKAN METODE ZMIJEWSKI Mita Dwi Yanti; Ady Inrawan; Debi Eka Putri; Juan Anastasia Putri
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.v5i2.110

Tujuan penelitan mengetahui gambaran financial distress dan faktor apa yang menyebabkan perbedaan financial distress pada PT Lippo Cikarang, Tbk dan PT Bukit Darmo Property, Tbk dengan menggunakan metode Zmijewski. Teknik analisis data dalam penelitian ini menggunakan analisis deskriptif kualitatif, analisis komparatif, dan analisis induktif. Objek pada pada PT Lippo Cikarang, Tbk dan PT Bukit Darmo Property, Tbk. Hasil penelitian dapat disimpulkan sebagai berikut: 1. Financial distress PT Lippo Cikarang, Tbk bernilai negatif dan jauh dari kebangkrutan sedangkan PT Bukit Darmo Property, Tbk bernilai negatif dan mendekati nilai positif yang berarti mendekati kebangkrutan. 2. Faktor yang menyebabkan perbedaan financial distress pada perusahaan adalah laba bersih yang menurun, total utang yang menurun, dan aset lancar yang meningkat menyebabkan tingkat kesehatan keuangan perusahaan.Kata Kunci: Financial Distress, Zmijewski

PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP LABA PERUSAHAAN PADA PT PP LONDON SUMATERA INDONESIA,TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Irpan Januarsah; Jubi Jubi; Ady Inrawan; Debi Eka Putri
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research is to know the description of production costs, marketing costs and profit of the company as well as the influence of the image of the production costs, marketing costs against earnings the company PT PP London Sumatra Indonesia Tbk, which is listed on the stock The Effect Of Indonesia. The research was conducted using a descriptive analysis of the qualitative and Quantitative Descriptive Analysis. This research was conducted based on secondary data from the consolidated statements of comprehensive income statement PT PP London Sumatra Indonesia Tbk obtained from Indonesia stock exchange.Research results can be concluded that, the image production costs and marketing costs tend to rise while the company's earnings are likely to decline. Linear regression results the production costs and marketing costs are insignificant negative effect against the profits of the company at PT PP London Sumatra Indonesia Tbk. correlation coefficient test results and the determination of the production costs and marketing costs with profit the company has a very strong relationship and production costs and marketing costs affect the profit of 67.1% the rest is explained by other factors not included in the regression model. Test results showed that the hypothesis H0 is accepted which means production costs and marketing costs take effect is not significantly to profit either simultaneously or partial.Advice that can be given is the company should use the full costing method to determine the value of the production cost, charge transport and rent to the buyer to lower marketing costs and profit responsibility for controlling production costs and marketing costs. Keyword: Production Costs, Marketing Costs and Profits of the Company

Effect of Current Ratio and Debt to Asset Ratio on Return On Asset Moderated by Firm Size Anggraini Syahputri; Hendrick Sasimtan Putra; Julyanthry Julyanthry; Eka Purnama Sari; Debi Eka Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4418

This study aims to determine the effect of Current Ratio (CR), Debt to Asset Ratio (DAR) on Return On Asset (ROA) moderated by Firm Size (SIZE) on Index IDX 30 Companies Listed on Indonesia Stok Exchange for 2017-2020 period. Data analysis in this study was carried out statistically and statistically inferential. Statistical analysis includes multiple linear regression analysis, classical assumption test, t-test, and hypothesis which Multiple Regression Analysis does. The hypothesis testing results are partially carried out, namely the t-test shows that CR has a positive and insignificant effect on ROA. DAR partially has a positive and significant effect on ROA. Thus the result from moderating analysis, SIZE can moderate the effect of CR on the ROA but SIZE can’t moderate the DAR on ROA of Index IDX 30 Companies for the 2017-2020 period.

Dampak CR, DER dan NPM terhadap Tobin`s Perusahaan Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga yang terdaftar di BEI Debi Eka Putri; Eka Purnama Sari
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

The purpose oft his study is to look at and analyze the effect of CR, DER, NPM on Tobin's Q together and individually in theCosmetics and Household Utilization Sub-sector Companies Listed on the IDX. The approach used is an associative approach. This type of data uses quantitative data. All Cosmetics and Household Goods Sub-sector companies registered on the IDX are used for this population while the sample that meets the criteria with purposive sampling techniqueis 4 companies for 8 years of research. Data collection techniques using documentation. Techniques for analyzing data use multiple linear regression, correlation, R-Square also hypothesis testing. The results prove simultaneously that CR, DER, NPM have a significant effect on Tobin's Q. Partially CR has an insignificant positive effect on Tobin's Q, while DER and NPM have a significant positive effect on Tobin's Q.

The Impact of Consumer Perception on Purchase Decision of XL Xtra Combo Lite Data Package Card Onita Sari Sinaga; Debi Eka Putri; Marto Silalahi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

The objective of this study was to determine the effect of consumer perception on purchase decision of XL Xtra Combo Lite data package card (a case study of the VI semester students of Management Study Program at the STIE Sultan Agung). This study used the designs of literature review and field research. The type of data used in this study was qualitative and quantitative data. The data sources consisted of primary data and secondary data. The population used in this study was the VI semester students of undergraduate Management Study Program at the STIE Sultan Agung and the sample used was 44 respondents. The data collection was carried out by questionnaire, interview and documentation. The analysis technique used was qualitative descriptive and quantitative descriptive analyses consisting of multiple linear regression, correlation test, as well as determination and hypothesis test. The results of this study concluded that consumer perception and purchase decision were good. Then, for the results of the hypothesis, it was known that consumer perception had a positive and significant effect on the purchase decision of XL Xtra Combo Lite data package card (a case study of the VI semester students of Management Study Program at the STIE Sultan Agung).

Co-Authors Acai Sudirman Amlys Syahputra Silalahi Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Annisa Hamzah Arshandy, Eliza Aswatama, Gian Banjarnahor, Astri Rumondang Beatrice Chrisna Romaito Sirait Butarbutar, Marisi Butarbutar, Novita Candra, Vivi Chrisna Romaito Sirait, Beatrice Christine Loist Darwin Lie Desi Susanti Desyinta, Devi Devi Desyinta Edy Dharma Efendi Efendi Efendi Efendi Efendi, Efendi Eka Purnama Sari Eka Purnama Sari Eka Purnama Sari, Eka Purnama EKO HAMDANI Eliza Arshandy Elly Susanti Erbin Chandra Ernest Grace Farida Hanum Farida Hanum Fedianty AUGUSTINAH Fitria Halim Fry Melda Saragih Fuadi Fuadi Hendrick Sasimtan Putra Inrawan, Ady Irada Sinta Irpan Januarsah Isfenti Sadalia Juan Anastasia Putri Jubi Jubi Jubi, Jubi Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry, Julyanthry Kartini harahap Kesuma, Indrawati Mara Khairul Azwar Lase, Agustian Zisokhi Lieyadi, Gilbert Likdanawati Lilinesia Lilinesia Liper Siregar Lora Ekana Nainggolan Mangasi Sinurat Mangasi Sinurat Manurung, Sepbeariska Martin Yehezkiel Sianipar Marto Silalahi Masyitah, Emi Maulana Majied Sumatrani Saragih Mita Dwi Yanti Musa Fernando Silaen Nana Triapnita Nainggolan Nelly Ervina Nilam Cahyariani, Vivi Nur Safitri Onita Sari Sinaga Pandapotan Silitonga, Heri Prasetio, Edy Teguh Purnama Sari, Eka Rico Nur Ilham Robert Tua Siregar Rosita Manawari Girsang Rosma Simangunsong Rukmana, Suci Indah Saprudin Saprudin Sarman Sinaga Siallagan, Shintauli Silitonga, Hery Pandapotan Simatupang, Sudung Simatupang, Sudung Sinaga, Onita Sari Siregar, Liper sisca Sisca Sisca Sisca Sisca Sisca Sisca, Sisca Subhan Subhan Sudung Simatupang SUDUNG SIMATUPANG Suhartini Suhartini Supitriyani, Supitriyani Susi Susanti Agustina Syahputri, Anggraini Syamsul Arifin Tondang, Claudia J Tondang, Claudia J. Vivi Candra Vivi Candra Vivi Wahana Wahana, Vivi Wati, Yenny Welly, Yerisma Wisang Candra Bintari Yansen Siahaan Yenny Wati Yuni Rezki Hutasoit Yusrizal Yusrizal Yusrizal

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