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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi JIMEK
Saur Melianna
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Economics, Econometrics & Finance Education

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The Influence of Profitability, Ownership Structure, Capital Structure, and Firm Size on Dividend Policy in The Health Sector Ita Florentina Simbolon; Robinhot Gultom; Saur Melianna
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.6276

Abstract

The objective of this study is to ascertain and examine the impact of the following factors on dividend policy in health sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period: profitability ratio, ownership structure, capital structure, and company size. The study employed the following variables: the dependent variable (Y), which is Dividend Policy proxied by Dividend Payout Ratio (DPR); the independent variable (X) is the Profitability Ratio proxied by Return on Assets (ROA); the ownership structure proxied by Institutional Ownership (KI); the capital structure proxied by Debt to Equity Ratio (DER); and the company size proxied by Ln (TA). Purposive sampling was used to gather the sample for this investigation. Ten businesses were chosen as research samples based on the criteria and data processing procedure outlined. The study's findings show that the profitability ratio, ownership structure, capital structure, and company size all have an impact on dividend policy at the same time. Dividend policy is influenced by the profitability ratio to some extent. In part, the dividend policy of health sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period is unaffected by ownership structure, capital structure, and company size.
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Nadapdap, Kristanty M N; Sipayung, Tri Dharma; Rajagukguk, Tiur; Nainggolan, Rahel Junita; Munthe, Pupu Sulayas Br
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a6j5ey39

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Nadapdap, Kristanty M N; Sipayung, Tri Dharma; Rajagukguk, Tiur; Nainggolan, Rahel Junita; Munthe, Pupu Sulayas Br
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a6j5ey39

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
PENGARUH UKURAN PERUSAHAAN, TANGIBILITY, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Daniel Pramana Surbakti; Robinhot Gultom; Saur Melianna
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.12174

Abstract

This study aims to examine and analyze the effect of company size proxied by natural logarithm of total assets (LNTA), Tangibility proxied by the fixed assets ratio (FAR), and liquidity proxied by the current ratio (CR) on company value proxied by the price to book value ratio (PBV) in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study consisted of 92 companies, with a sample of 61 companies selected using purposive sampling. The data analysis method used was multiple linear regression analysis. The results show that partially, the variables of company size,tangibility, and liquidity have a positive and significant effet on company value. Simultaneously, these three independent variables also have a positive and significant effect on company value. The coefficient of determination test results show that LNTA, FAR, and CR are able to explain 99.3% of the variation in company value, while the remaining 0,7% is infuluenced by other variables outside the research model.
Antaseden Kinerja Pegawai PT. Angkasa Pura II Bandara Silangit Sinurat, Siti Normi; Nadapdap, Kristanty M N; Goh, Thomas Sumarsan; Saur Melianna; Simanjuntak , Markus Doddy
Manajemen: Jurnal Ekonomi Vol. 6 No. 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zcxz2v25

Abstract

Sumber Daya Manusia (SDM) merupakan aset penting bagi setiap organisasi, termasuk PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Manajemen SDM yang efektif melalui kepemimpinan yang baik dan pelatihan yang tepat adalah hal penting untuk mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan dan pelatihan kerja terhadap kinerja pegawai di PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Data diperoleh melalui kuesioner yang diisi oleh 64 responden pada bulan Juli 2024, dengan tingkat respons 100%. Hasil penelitian menunjukkan bahwa gaya pelatihan kerja dan kepemimpinan partisipatif yang tepat waktu memiliki dampak positif dan signifikan terhadap kinerja pegawai. Data penjualan tiket menunjukkan fluktuasi dari tahun ke tahun, yang konsisten dengan kurangnya pelatihan dan gaya kepemimpinan. Sebuah penelitian terhadap responden menunjukkan bahwa kinerja pegawai dapat ditingkatkan melalui kesempatan yang diberikan oleh kepemimpinan untuk menyampaikan masukan dan keluhan. Pelatihan yang relevan dengan kebutuhan operasional dan perkembangan teknologi terbukti meningkatkan kompetensi dan produktivitas pegawai. Kesimpulan dari studi ini adalah bahwa pelatihan kerja yang terstruktur dan gaya kepemimpinan yang baik secara signifikan meningkatkan kinerja pegawai di PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Rekomendasi dari penelitian ini meliputi pentingnya komunikasi efektif antara manajemen dan pegawai serta pengembangan program pelatihan berkelanjutan untuk menjaga kompetensi dan motivasi pegawai. Diharapkan bahwa penerapan strategi ini akan mengoptimalkan kinerja keseluruhan organisasi
Co-Authors Daniel Pramana Surbakti Goh, Thomas Sumarsan Ita Florentina Simbolon Munthe, Pupu Sulayas Br Nadapdap, Kristanty M N Nainggolan, Rahel Junita Robinhot Gultom, Robinhot Simanjuntak , Markus Doddy Sinurat, Siti Normi Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma WINARTO