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Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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Pengaruh Good Corporate Governance Terhadap Kualitas Laba Perusahaan Sub Sektor Pertambangan Logam dan Mineral Ilham, Rico Nur; Putri, Debi Eka; Putra, Hendrick Sasimtan; Sari, Eka Purnama; Siallagan, Shintauli
Jurnal Ilmu Manajemen Vol 11, No 2 (2022): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v11i2.3878

Abstract

The purpose of this research is to determine the effect of good corporate governance on earnings quality both simultaneously or partially. This research was conducted using quantitative descriptive analysis. The population in this study is all companies that are included in the research object, using purposive sampling, obtained by 6 companies during 5 years of research that can be used as a sample so that the number of observations is as much as 30. Analysis technique: classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypotesis testing. The results of simultaneously  Good corporate governance have a positive and insignificant effect on earnings quality.  The results partially: Institutional ownership and independent commissioners have a negative and insignificant effect on earnings quality, but public ownership and audit committees have a positive and significant effect on earnings qualit in Metals and Mineral Sub Sector Companies Listed on the Indonesia Stock Exchange.
The Existence of Women's Entrepreneurship in the VUCA Era: Analyzing The Role of Socio-Cultural Support System and Financing on MSMEs Yerisma Welly; Musa Fernando Silaen; Debi Eka Putri; Martin Yehezkiel Sianipar
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.893

Abstract

The challenge for MSMEs in the digital era is the emergence of Volatility, Uncertainty, Complexity, and Ambiguity or VUCA, so that the role of socio-cultural support systems and relevant financing is needed for MSMEs, especially those based on women's entrepreneurship. This study aims to analyze how the role of the socio-cultural support system and financing in the development of women entrepreneurship-based MSMEs. This research is quantitative with survey method. Research data were collected through interviews; focus group discussions (FGDs); and surveys of respondents of women entrepreneurship-based MSMEs. Based on the research results, it is known that women entrepreneurship MSMEs can face the VUCA era through the role of the socio-cultural support system, especially dimension_a and dimension_b in developing their business. Then, there is also the role of the financing support system, namely dimension_a and dimension_b. The existence of MSME development supported by the role of the socio-cultural support system and financing will improve the economic conditions of MSME actors in a sustainable manner, even in the VUCA era.
The Existence of Women's Entrepreneurship in the VUCA Era: Analyzing The Role of Socio-Cultural Support System and Financing on MSMEs Welly, Yerisma; Silaen, Musa Fernando; Putri, Debi Eka; Sianipar, Martin Yehezkiel
Ilomata International Journal of Management Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.893

Abstract

The challenge for MSMEs in the digital era is the emergence of Volatility, Uncertainty, Complexity, and Ambiguity or VUCA, so that the role of socio-cultural support systems and relevant financing is needed for MSMEs, especially those based on women's entrepreneurship. This study aims to analyze how the role of the socio-cultural support system and financing in the development of women entrepreneurship-based MSMEs. This research is quantitative with survey method. Research data were collected through interviews; focus group discussions (FGDs); and surveys of respondents of women entrepreneurship-based MSMEs. Based on the research results, it is known that women entrepreneurship MSMEs can face the VUCA era through the role of the socio-cultural support system, especially dimension_a and dimension_b in developing their business. Then, there is also the role of the financing support system, namely dimension_a and dimension_b. The existence of MSME development supported by the role of the socio-cultural support system and financing will improve the economic conditions of MSME actors in a sustainable manner, even in the VUCA era.
ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PRODUK BOLU PISANG BLONDE PETAK PADA TOKO ROTI NEKO-NEKO BAKERY & CAKE CABANG PEMATANG SIANTAR Siregar, Liper; Ervina , Nelly; Purnama Sari, Eka; Eka Putri, Debi; Nilam Cahyariani, Vivi
JURNAL EKONOMI PERJUANGAN Vol. 5 No. 2 (2023): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v5i2.1514

Abstract

The objectives of this research are to determine out the picture of total sales, fixed costs, variable costs, selling prices, and break even points as a basis for profit planning for banana blonde sponge products plots and to find out the break even point analysis as a basis for profit planning for banana blonde plot sponge products. The research design used in this research is field research and literature research. The analytical techniques used in this study are quantitative descriptive analysis and inductive analysis. The types of data used are qualitative data and quantitative data. The data sources used in this study are primary data and secondary data. Data collection techniques are carried out by documentation and interview methods. The results of the research can be concluded as follows Break even point of banana blonde sponge product plots from 2017 to 2021 in units and the rupiah has increased. The level of margin of safety for banana blonde plot products from 2017 to 2021 has increased. Keywords: Break Even Point Analysis, Profit Planning  
ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PADA UD. YAPHIN SNACK KARANG BANGUN KECAMATAN SIANTAR KABUPATEN SIMALUNGUN Arshandy, Eliza; Ervina, Nelly; Siregar, Liper; Eka Putri, Debi; Tondang, Claudia J.
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1700

Abstract

ABSTRACT. The aims of this study were: 1. To find out the description of the break even point as the basis for planning onion cake profits at UD. Yaphin Snack Karang Bangun, Siantar District, Simalungun Regency. 2. To find out the break even point as a basis for planning onion cake profits at UD. Yaphin Snack is located in Karang Bangun, Siantar District, Simalungun Regency. This research was conducted using qualitative descriptive analysis methods and inductive analysis. The types of data used in this study are qualitative data and quantitative data. Sources of data used in this study are primary and secondary data. The results of this study can be summarized as follows: 1. Fixed costs from 2017 to 2021 have not changed. 2. Raw material costs from 2017 to 2019 have increased 3. Direct labor costs have not increased except for the printing part. 4. Variable costs from 2017 to 2019 have increased. 5. Factory overhead costs from 2017 to 2019 have increased. 6. Production data for 2017 to 2019 has increased. 7. The break even point from 2017 to 2019 has increased. 8. The level of sales margin of safety from 2017 to 2019 has increased, but in 2020 it has decreased.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR BURSA EFEK INDONESIA Bintari, Wisang Candra; Julyanthry; Wati, Yenny; Debi Eka Putri; Beatrice Chrisna Romaito Sirait
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1725

Abstract

ABSTRACT. This study aims to describe and analyze the profitability and firm value of companies in the Sub Sector of Property and Real Estate listed on the Indonesia Stock Exchange. Another objective is to understand the impact of profitability on firm value in this industry context. The research utilizes a literature study method with quantitative secondary data. Data is collected through documentation and analyzed using various techniques such as classic assumption tests, simple linear regression, and hypothesis testing. The results indicate that profitability, measured by Return on Assets, fluctuates and tends to decrease. The firm value, measured by Price to Book Value, also fluctuates but tends to increase. Regression analysis shows that profitability negatively impacts firm value. Hypothesis testing results also confirm a low relationship between profitability and firm value
Influence of Intellectual Capital on Financial Distress in Retail Sub-Sector Companies on Indonesia Stock Exchange Sisca; Putri, Debi Eka; Putra, Hendrick Sasimtan; Siregar, Liper; Aswatama, Gian
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i3.y2024.p253-260

Abstract

The purpose of this study is to examine: 1. The overview of intellectual capital and financial distress in retail sub-sector companies listed on the Indonesia Stock Exchange. 2. The influence of intellectual capital on financial distress in retail sub-sector companies listed on the Indonesia Stock Exchange. This study employs a library research design and uses data from all retail sub-sector companies on the Indonesia Stock Exchange on December 31, 2022. The study applies qualitative and quantitative descriptive analysis with purposive sampling techniques. Methods used for data analysis and testing include hypothesis testing, correlation and determination coefficients, simple linear regression analysis, and classical assumption tests. The study draws two main conclusions: 1. Intellectual capital and financial distress fluctuate and tend to decline over time. 2. According to the simple linear regression analysis, intellectual capital has a positive but insignificant effect on financial distress. The coefficient of determination test results indicate that intellectual capital contributes only a small portion to financial distress. The correlation coefficient test results show a very weak relationship between intellectual capital and financial distress.
Effect of Activities on the Value of Chemical Sub-Sector Companies Listed on the Indonesia Stock Exchange Inrawan, Ady; Eka Putri, Debi; Syahputri, Anggraini; Masyitah, Emi; Lieyadi, Gilbert
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i3.y2024.p193-199

Abstract

The study aims to evaluate two main aspects: first, to provide an overview of activities and company values among Chemical Sub-Sector companies listed on the Indonesia Stock Exchange, and second, to investigate how these activities impact the companies' values. The research design is based on library research, focusing on all Chemical Sub-Sector companies listed as of December 31, 2022. The study employs purposive sampling and combines both qualitative and quantitative descriptive analysis methods. Analytical techniques used include classical assumption tests, simple regression analysis, correlation coefficients, and hypothesis testing. The findings reveal several key points: Firstly, the average level of activity among these companies has shown a tendency to decrease, while their values have generally increased. Secondly, the simple regression analysis indicates that activity does not significantly affect company value, with a negative relationship observed. Thirdly, both the correlation coefficient and determination analysis suggest a very weak relationship between activity levels and company value. Finally, the t-test results confirm that activity has a negative and statistically insignificant impact on company value.
URGENSI DAN PENGARUH INOVASI PRODUK TERHADAP MINAT BELI PADA KUE NENEK MOYANG PEMATANG SIANTAR Julyanthry Julyanthry; Marto Silalahi; Hendrick Sasimtan Putra; Debi Eka Putri; Annisa Hamzah
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.v7i2.1111

Abstract

Abstract - This study aims to examine and understand the influence of product innovation on purchase intention at Kue Nenek Moyang in Pematang Siantar. The approach used includes literature and field research, with 55 consumers as the sample. The data used in this study are qualitative and quantitative, sourced from primary and secondary data. Data collection was carried out through questionnaires, interviews, documentation, and observations. Validity and reliability tests were applied to the research instruments, and data were analyzed using normality tests and qualitative and quantitative descriptive analyses. The study results indicate that: 1) product innovation and consumer purchase intention are considered good; 2) there is a positive influence of product innovation on purchase intention; 3) there is a strong relationship between product innovation and purchase intention, where the level of purchase intention is influenced by product innovation; 4) the hypothesis test shows that H0 is rejected, confirming a positive and significant influence of product innovation on purchase intention at Kue Nenek Moyang in Pematang Siantar.
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 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