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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

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

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

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

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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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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.

ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS PADA PERUSAHAAN JASA PERHOTELANYANG TERDAFTAR DI BURSA EFEK INDONESIA Purba, Imelda R.; Purba, Betniar
Jurnal Manajemen dan Bisnis Vol 20 No. 2 Tahun 2020
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v20i2.1015

This study aims to analyze the ability of the hotel services company in the Indonesia Stock Exchange to generate profits with the total assets available. This ability is seen from the value of ROA and the value of ROE (return on investment of shareholders). The benefit of this research is to provide information material to investors in making investment decisions. This study uses secondary data, namely the Financial Statements of Hospitality Service Companies listed on the Indonesia Stock Exchange for the period 2014-2018 which can be accessed via the internet. The data analysis technique used in this research is ratio analysis. The ratio analysis used is the profitability ratio, which is represented by Return On Assets (ROA) and Return On Equity (ROI). The results showed that in these company profitability ratios from 2014 to 2018, in general, several companies experienced a decline, which indicates that the company's profitability ratio is getting less good. Of the 5 hotel services companies studied, the authors also concluded that the Destination Company Tirta Nusantara Tbk. (PDES) is a hotel service company that has the best profitability ratio. This means that this company is a hotel service company listed on the Indonesia Stock Exchange that has the best financial performance. Meanwhile, Golden Eagle Energy Tbk. (SMMT) is a hotel service company that has the worst profitability ratio. Based on the research results, it is recommended that the management of the hotel services listed on the Indonesia Stock Exchange be able to maintain and even improve their performance from year to year. The company is also expected to be able to manage its assets properly so that the company's performance will increase and further research uses all the ratios in operational variables to assess the company's financial performance.

PENGARUH KEPEMILIKAN MANAJERIAL INSTITUSIONAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Simbolon, Lenni PL; Munthe, Kornel; Purba, Antonius M; Parhusip, Poltak Theodorus; Purba, Imelda Rimenda
Jurnal Manajemen dan Bisnis Volume 23 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

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This study aims to analyze and determine the effect of managerial ownership, institutional ownership and profitability on company value in manufacturing companies listed on the IDX for the 2018-2021 period. The type of data used in this study is secondary data with documentation techniques obtained from financial reports published on the IDX. The population in this study were 195 companies, using a purposive sampling method to obtain a sample of 22 companies. The data analysis technique used is multiple linear regression but first the classical assumption test is carried out and the hypothesis testing is done using the t test. The results of the study show that partially managerial ownership has a negative and insignificant effect on company value, institutional ownership and profitability have a positive, significant effect on company value in manufacturing companies listed on the IDX for the 2018-2021 period.

PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH KABUPATEN NIAS BARAT PERIODE 2016-2021 Gulo, Vivin Tri Indawati; Purba, Imelda Rimenda
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to examine the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), on the Capital Expenditure of West Nias Regency. So that the sample is 18 where (PAD 6, DAU 6, Capital Expenditure 6) from 2016-2021. The research method used is descriptive quantitative using secondary data sourced from the regional government budget report of West Nias Regency in 2016-2021. The data analysis technique used is multiple linear regression statistical analysis. The analysis process carried out first is descriptive statistics, classical assumption tests, and hypothesis testing. The results of this study partially show that Regional Original Income has no effect on Capital Expenditures and the results of the study simultaneously show that the General Allocation Fund has no significant effect on Capital Expenditures. Keywords: Regional Original Revenue (PAD), General Allocation Fund (DAU), Capital Expenditure

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA MODAL PADA KABUPATEN YANG ADA DI PROVINSI SUMATERA UTARA PERIODE 2017-2021 Sinaga, Monika Romasari; Purba, Imelda Rimenda
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v2i2.3141

This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Remaining Budget Calculation Surplus on Capital Expenditures in Regencies in North Sumatra Province for the period 2017-2021. The population of this study were 25 regencies in North Sumatra Province. The sampling method used was purposive sampling method, so that 6 districts were obtained with a 5-year research period. The research method used is quantitative using secondary data sourced from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia. The data analysis technique used is descriptive statistics, then classical assumption testing, multiple regression analysis and hypothesis testing. Based on the discussion, it shows that Regional Original Revenue has a positive and significant effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of 3.333 with a significance value of 0.003. General Allocation Fund has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.446 with a significance value of 0.659. And, SiLPA has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.348 with a significance value of 0.731. Simultaneously, Regional Original Income, General Allocation Fund, and SiLPA have a positive and significant effect on Capital Expenditure, this can be seen from the simultan test calculation obtained from the f-count value of 6,174 with a significance value of 0,003.

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA MODAL PADA KABUPATEN YANG ADA DI PROVINSI SUMATERA UTARA PERIODE 2017-2021 Sinaga, Monika Romasari; Purba, Imelda Rimenda
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3621

This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Remaining Budget Calculation Surplus on Capital Expenditures in Regencies in North Sumatra Province for the period 2017-2021. The population of this study were 25 regencies in North Sumatra Province. The sampling method used was purposive sampling method, so that 6 districts were obtained with a 5-year research period. The research method used is quantitative using secondary data sourced from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia. The data analysis technique used is descriptive statistics, then classical assumption testing, multiple regression analysis and hypothesis testing. Based on the discussion, it shows that Regional Original Revenue has a positive and significant effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of 3.333 with a significance value of 0.003. General Allocation Fund has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.446 with a significance value of 0.659. And, SiLPA has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.348 with a significance value of 0.731. Simultaneously, Regional Original Income, General Allocation Fund, and SiLPA have a positive and significant effect on Capital Expenditure, this can be seen from the simultan test calculation obtained from the f-count value of 6,174 with a significance value of 0,003.

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