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All Journal Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi DEVOTIONIS : JURNAL PENGABDIAN KEPADA MASYARAKAT KUKIMA :Kumpulan Karya Ilmiah Manajemen Jurnal Akuntansi Nommensen
Purba, Imelda R
FE, Universitas Katolik Santo Thomas
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
PENGARUH RASIO LIKUIDITAS DAN RASIO SOLVABILITAS TERHADAP EARNING PER SHARE PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Purba, Imelda R.
Jurnal Riset Akuntansi & Keuangan Vol 1 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.786 KB) | DOI: 10.54367/jrak.v1i1.159

Abstract

Tujuan penelitian ini adalah membuktikan secara empiris pengaruh rasio likuiditas dan rasio solvabilitas terhadap earning per share pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesi tahun 2012-2013. Metode pengambilan sampel yang digunakan adalah non probability sampling dengan teknik purposive sampling dengan mengambil sampel berdasarkan kriteria, maksud dan tujuan penelitian. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah tehnik Dokumentasi dilakukan dengan mengumpulkan dan mentabulasikan data yaitu berupa data laporan keuangan, yang dapat diakses melalui internet. Metode analisis yang digunakan adalah dengan regresi linear Berdasarkan hasil pembahasan diketahui hasil uji F, menunjukkan bahwa rasio likuiditas dan rasio solvabilitas secara simultan berpengaruh positif signifikan terhadap earning per share pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Hasil uji t, menunjukkan bahwa rasio likuiditas dan rasio solvabilitas secara parsial berpengaruh positif signifikan terhadap earning per share pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Nilai koefisien determinan (R Square) sebesar 0,605. Artinya, earning per share dapat dijelaskan oleh rasio likuiditas dan rasio solvabilitas sebesar 60,5%, sedangkan 39,5% lagi dijelaskan oleh faktor lain.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH KABUPATEN NIAS BARAT PERIODE 2016 - 2021 PURBA, IMELDA RIMENDA; GULO, VIVIN TRI INDAWATI
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.1671

Abstract

This study aims to obtain empirical evidence of the effect of Regional Original Income (PAD), and General Allocation Funds (DAU), on Capital Expenditures in West Nias Regency for the 2016-2021 period. This type of research is quantitative research. The data used in this study are secondary data. The population in this study includes reports on budget realization from establishment until 2021. The sample is budget realization reports from 2016-2021, which is for 6 years. The sampling technique in this study was using purposive sampling. The data analysis used to test the hypothesis was multiple linear regression with a significance level of 55 and using SPSS version 23. partially and simultaneously has no effect on regional spending.
PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN RETURN ON ASSET (ROA) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Purba, Imelda R.; Mahendra, A.
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1675

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris adanya pengaruh antara variabel Working Capital Turnover (WCT), Current Ratio (CR), Debt to Equity Ratio (DER), dan Return On Asset (ROA) terhadap nilai perusahaan pada perusahaan properti dan real estate pada periode 2017-2020. Jenis penelitian ini adalah penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini mencakup semua perusahaan properti dan real estate yang terdaftar di BEI dalam periode 2017-2020. Sampel dalam penelitian ini sebanyak 13 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Analisis data yang digunakan untuk menguji hipotesis adalah regresi berganda dengan tingkat signifikansi 5% dan dengan menggunakan alat bantu SPSS versi 23. Hasil penelitian ini menunjukkan bahwa variabel kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, sedangkan variabel Working Capital Turnover (WCT), Current Ratio (CR), Debt to Equity Ratio (DER), dan Return On Asset (ROA) berpengaruh secara parsial terhadap nilai perusahaan. Working Capital Turnover (WCT), Current Ratio (CR), Debt to Equity Ratio (DER), dan Return On Asset (ROA) berpengaruh secara simultan terhadap nilai perusahaan.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Purba, Imelda R.; Mahendra, A.
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2456

Abstract

The purpose of this study is to obtain empirical evidence that there is an influence between the variables of profitability, liquidity, and leverage on bond ratings in property and real estate companies in the 2019-2021 period.. This type of research is quantitative research. The data used in this study is secondary data. The population in this study includes all property and real estate companies listed on the IDX in the 2019-2021 period. The sample in this study were 10 companies that met the criteria. The sampling technique in this study used purposive sampling. The data analysis used to test the hypothesis is logistic regression with a significance level of 5% and by using the SPSS version 25 tool. The results of this study indicate that the variables of profitability, liquidity, and leverage partially and simultaneously affect bond ratings.
PENGARUH LOAN TO DEPOSIT RATIO DAN RETURN ON ASSETS TERHADAP PRAKTIK WINDOW DRESSING PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2021 Silalahi, Evelin Roma Riauli; Sembiring, Yan Christin Br; Purba, Imelda Rimenda; Zalukhu, Lian Martinline; Lumban Gaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2981

Abstract

This study aims to determine the effect of Loan to Deposit Ratio and Return On Assets on Window Dressing practices in Banking Sector Companies for the 2018-2021 period. The population used in this study was Window Dressing, Loan to Deposit Ratio, and Return On Assets with 46 banking sector companies and the sample of this study was 112 obtained from 28 banking sector companies multiplied by 4 years. The data used in this research is secondary data obtained from the website www.ojk.go.id during the period 2018 to 2021. The data collection method uses documentation. The data analysis used is multiple regression analysis test. Based on the results of the analysis performed, it can be concluded that the variable Loan to Deposit Ratio partially has no effect on Window Dressing practices with a significant value of 0.090 > 0.05 and Return On Assets partially has no effect on Window Dressing practices with the acquisition of a significant value of 0.887> 0.05. In addition, it simultaneously has no effect on Window Dressing practices with a significant value of 0.117 > 0.05.
PENGARUH REPUTASI DAN PEMASARAN MEDIA SOSIAL TERHADAP DAYA SAING UNIVERSITAS KATOLIK SANTO THOMAS MEDAN Tarigan, Immanuel; Haloho, Elizabeth; Padang, Novi Natalia; Purba, Imelda Rimenda
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2982

Abstract

The purpose of this study was to find out and analyze reputation which influences competitiveness, social media marketing influences competitiveness, and reputation and social media marketing simultaneously influence competitiveness of Santo Thomas Catholic University of Medan. The research method used is a quantitative descriptive research method. The population in this study were all active students in the 2022/2023 Academic Year, totaling 6,540 people. The technique for determining the sample in this study used Propotionate Stratified Random Sampling. As for determining the number of samples (n) used is referring to the Slovin approach. From the results of calculating the number of samples used in this study, there were 98 respondents. The scale of data measurement in this study used a Likert scale. The data analysis technique used is instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test (R2). The results of the study show that (1) the reputation variable has a positive and significant effect on competitiveness, (2) the social media marketing variable has a positive and significant effect on competitiveness, and (3) the reputation and social media marketing variables simultaneously have a positive and significant effect on Santo Thomas Catholic University of Medan .
PENGARUH NET PROFIT MARGIN, PROFIT GROWTH DAN WORKING CAPITAL TURNOVER TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BEI PERIODE 2020-2022 Purba, Imelda Rimenda; Mahendra, A.; Shalini, Witya
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3521

Abstract

The aim of this research is to obtain empirical evidence of the influence of the variables Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) on stock prices in automotive companies and their components in the 2020-2022 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this study includes all automotive companies and their components listed on the IDX in the 2020-2022 period. The sample in this study was 13 companies that met the criteria. The sampling technique in this research used purposive sampling. The data analysis used to test the hypothesis is multiple regression with a significance level of 5% and using SPSS version 23 tools. The results of this study show that the variables Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) have a partial influence to Stock Prices. Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) simultaneously influence stock prices.
ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA SIONGGANG TENGAH KECAMATAN LUMBAN JULU KABUPATEN TOBA TAHUN 2020-2022 Purba, Imelda Rimenda; Sitanggang, Melva; Gultom, Lamtiur Lidia
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

This study aims to determine whether the Management of Village Fund Allocation in Sionggang Tengah Village, Lumban Julu District, Toba Regency in 2020-2022 has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 113 of 2014. The population of this study is the Budget Report and Realization of Village Income and Expenditure in Sionggang Tengah Village, Lumban Julu District, Toba Regency. The sample of this study is the Budget Report and Realization of Village Income and Expenditure in Sionggang Tengah Village, Lumban Julu District, Toba Regency in 2020-2022. The research methods used are documentation, interview, and questionnaire methods. The data analysis technique used is descriptive data analysis technique. The results of the study on Village Fund Allocation Management in Sionggang Tengah Village, Lumban Julu District, Toba Regency in 2020-2022 are not in accordance with Permendagri 113 of 2014. Because at the planning stage, the community was not directly involved, and at the accountability stage there were no notice boards or other media that made it easier for the community to find out about the management of allocations and villages. The suggestion that can be given is that it is necessary to involve the village community so that there is an opportunity for strategic ideas from the community to enter, and to create notice boards or other media to make it easier for the community to get information about Village Fund Allocations
ANALISIS PENERAPAN GOOD GOVERNANCE PADA ALOKASI DANA DESA DI DESA HUTAPAUNG KECAMATAN POLLUNG KABUPATEN HUMBANG HASUNDUTAN Lumban Gaol, Rey Fantri; Purba, Imelda Rimenda
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

This study aims to find out whether the implementation of good governance in the Village Fund Allocation in Hutapaung Village, Pollung District, Humbang Hasundutan Regency in 2021-2023 has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. The population of this study is the Village Revenue and Expenditure Budget Realization Report in Hutapaung Village, Pollung District, Humbang Hasundutan Regency. The sample of this study is the Village Revenue and Expenditure Budget Realization Report in Hutapaung Village, Pollung District, Humbang Hasundutan Regency for 2021-2023. The research methods used were documentation, interviews, and questionnaires. The data analysis technique used is a descriptive data analysis technique. The results of this study show that the implementation of Good Governance in Village Fund Allocation in Hutapaung Village, Pollung District, Humbang Hasundutan Regency in 2021-2023 is not optimal. Because in the principle of transparency, it is still difficult for the public to obtain information related to the report on the realization of the implementation of the Village Fund Allocation. In principle, participation does not involve the community directly during the planning of the management of the Village Fund Allocation. The suggestions that can be given are the need to provide information media that is easily accessible to the community related to the report on the realization of the implementation of the APBDes, involving the village community during the planning of the management of the Village Fund Allocation so that there is an opportunity for ideas from the community, and managing the Village Fund Allocation in accordance with Permendagri Number 20 of 2018.
Co-Authors A. Mahendra, A. Bangun, Kristina Evelin R.R. Silalahi Girsang, Indah Rehlita GS, Romi Andreas GULO, VIVIN TRI INDAWATI Gultom, Lamtiur lidia Kornel Munthe Lumban Gaol, Rey Fantri Lumban Gaol, Romasi Mahendra Melva Sitanggang, Melva Naibaho, Pani Romauli Elisabet Padang, Novi Natalia Parhusip, Poltak Theodorus Purba, Antonius M Purba, Betniar Purba, Yuni Abni Paramita Rumabutar, Rolia Sagala, Roslinda Shalini, Witya Simangunsong, Elisabeth Simanihuruk, Peran Simbolon, Lenni PL Sinaga, Monika Romasari Situmorang, Tri Yuni Ningsih Tarigan, Immanuel Tumanggor, Rislydia Yan Christin Br. Sembiring Zalukhu, Lian Martinline