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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Kajian Akuntansi Accounting and Business Journal JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Innovative: Journal Of Social Science Research Jurnal Ekonomi Manajemen Akuntansi Jurnal Kewirausahaan Bukit Pengharapan Journal Accounting International Mount Hope Journal of Management and Economics Research
Listiorini
Universitas Harapan Medan
Aerospace Engineering Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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ANALISIS FAKTOR-FAKTOR FUNDAMENTAL YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 – 2015 Desi Ika; Listiorini Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 3 No. 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.421

Abstract

The capital market is a means to obtain funds from the public to be transferred to various business sectors in order to carry out the investment. In general, investors will be willing to invest in the capital market because there is a feeling of security in investment. Investing in the capital market, analysts and investors can make investment approaches that can be broadly divided into two approaches, technical analysis and fundamental analysis. The purpose of this study was to investigate the influence of fundamental factors : Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Book Value (PBV) on stock returns of companies listed in the LQ 45 at the Indonesia Stock Exchange. The population consisted of 45 companies in the LQ 45 period from 2013 to 2015 and obtained 28 samples using purposive sampling technique. Based on the results of this study concluded that simultaneous Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Bo Value (PBV) effect on stock returns of companies listed in the LQ 45 at Indonesia stock exchange. Partially, variable Price Earning Ratio (PER) and Debt to Equity Ratio (DER) significantly affects stock returns. While variable Return On Equity (ROE) and Price to Book Value (PBV) had no significant effect on stock returns.Keywords: stocks, ROE, DER, PER, PBV
PENGARUH JENJANG PENDIDIKAN DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UMKM MITRA BINAAN BANK SUMUT MEDAN lISTIORINI Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 4 No. 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i1.1503

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh jenjang pendidikan pemilik atau manajer dan pelatihan akuntansi  terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linier berganda. Analisis didasarkan pada data dari 84 responden penelitian yang pengumpulan datanya dilakukan dengan mengumpulkan data primer berupa penyebaran kuesioner, dimana teknik pengambilan sampel dilakukan dengan metode sample random sampling. Adapun hasil penelitian yang diperoleh adalah secara simultan, keseluruhan variabel penelitian yaitu jenjang pendidikan pemilik dan pelatihan akuntansi  berpengaruh terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Sedangkan secara parsial, jenjang pendidikan tidak berpengaruh signifikan terhadap penggunaan  informasi akuntansi pada Usaha Mikro Kecil dan Menengah. Sementara itu untuk variabel kepelatihan akuntansi  berpengaruh signifikan terhadap penggunaan  informasi akuntansi pada Usaha Mikro Kecil dan Menengah. 
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM SYARIAH DENGAN TINGKAT SUKU BUNGA SEBAGAI PEMODERASI Desi Ika; Listiorini Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3254

Abstract

The aim of this research was to analyze the relationship between return in this group stock and financial ratio. This research used MRA (Multiple Regression Analysis). Based on this research, it is concluded that partial variable of Total Asses Turnover, Current Ratio, Debt To Equity Ratio and Price Earning Ratio had no significant effect on stock return, otherwise Return On Asset variable had siginificant effect on syariah return stock in the Jakarta Islamic Index group. Simultaneously, financial performance had no significant effect on syariah return stock in Jakarta Islamic Index group. The interest rate (SBI) could not moderate the relationship between Total Asset Turnover, Current Ratio, Debt to Equity Ratio and Price Earning Ratio on stock returns, while the interest rate (SBI) could moderate (strengthen) the effect of Return On Assets on stock returns. The interest rate (SBI) is unable to moderate DER because SBI was a variable related to the company's external factors. Changes in the SBI interest rate could affect the company's financial performance because it could reduce the company's sales level so that it had an impact on the decline in company profits. The higher the SBI interest rate, the higher the return required by investors.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN DENGAN SIZE SEBAGAI VARIABEL MODERATING Anni Farida Harahap; Listiorini; Desi Ika
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 3 No 1 (2023): Edisi Januari 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.344

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Likuiditas, Leverage terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2016-2020. Teknik pengambilan sampel dengan menggunakan metode purposive sampling dengan sampel sejumlah 38 perusahaan dengan 5 tahun pengamatan sehingga total sampel 190. Teknik analisis data penelitian ini menggunakan Analisis Regresi Linier Berganda dan Moderated Regression Analysis (MRA) dengan menggunakan uji residual. Hasil penelitian ini menunjukkan bahwa Profitabilitas tidak berpengaruh terhadap Kebijakan Dividen, Likuiditas dan Leverage berpengaruh terhadap Kebijakan Dividen. Ukuran Perusahaan mampu memoderasi pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang terdaftar di Bursa Efek indonesia Periode 2016-2020.
Penentuan Harga Pokok Penjualan Pada Petani Jagung Di Desa Limang Kecamatan Tigabinanga Kaburapaten Karo H. Kersna Minan; Listiorini; Iman Indrafana KH; Ade Indah Sari
JPM: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2022): Juli 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v3i1.678

Abstract

Most of the corn farmers in Limang Village, Tiga Binanga District, Karo Regency do not really understand and know the basic concept of bookkeeping as a business support for expanding and developing investments in the future. This activity aims to provide basic knowledge about simple bookkeeping concepts for recording standardized transactions according to the bookkeeping version that has been known in the field of trading business and also in banking. The hope of this activity is that the farmers in Limang Village are able to prepare and present a Cost of Goods Sold Report in a simple form so that if their business progresses in the future, after 2 years they can get a micro loan from the bank for expanding and developing their business in the future.
Prediction Academic Fraud of Accounting Students With Diamond Fraud Analysis Abdul Rahman; Deliana Deliana; Rizki Syahputra; Listiorini Listiorini; Maymunah Ghavira
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.11406

Abstract

This study useful in obtain empirical evidence regarding the prediction academic fraud of accounting students at state higher education in Medan city using fraud diamond analysis.This research is expected to produce policies that will be able to prevent academic fraud at state higher education in Medan City. The data is primary data that comes directly from respondents using a questionnaire was distributed via googleform were sent directly to the respondents. Minimum sample used were 97 students majoring in accounting at state higher education in Medan city. This study used statistical analysis testing with SmartPLS (Partial Least Square). The results indicate that academic pressure and the ability to commit academic fraud have an effect on fraud academic. Opportunity and rationalization of committing academic fraud have no effect on academic fraud.Keywords : academic fraud, fraud diamond, smartpls
MEDIASI RETURN ON ASSET PADA KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Miftahul Jannah Nur Setya Murni; Listiorini Listiorini; Muhammad Karya Satya
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3725

Abstract

This study aims to determine the mediation of return on assets on funding decisions, investment decisions, and dividend policies in manufacturing companies on the Indonesia Stock Exchange. The type of approach in this research is associative quantitative with data collection using documentation studies and secondary data in the form of annual reports published by the company on the IDX's official website, www.idx.co.id. The research population is all manufacturing companies on the Indonesia Stock Exchange. The sampling technique using purposive sampling obtained a sample of 27 companies with the year of observation starting from 2017-2021 (5 years) so that 135 samples were obtained. The data analysis technique used in this study used path analysis with the SPSS v.26     program.The results of this study indicate that funding decision (DER), investment decision (TAG), dividend policy (DPR) and return on assets affect firm value (PBV). Funding decisions (DER), investment decisions (TAG) and dividend policy (DPR) affect return on assets. Return on assets mediates the effect of funding decisions (DER), investment decisions (TAG) and dividend policy (DPR) on firm value (PBV).
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kebijakan Dividen, Pertumbuhan Perusahaan dan Profitabilitas terhadap Kebijakan Hutang pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Saputra, Muhammad Zein; Listiorini, Listiorini; Novietta, Liza
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10629

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial terhadap kebijakan hutang, untuk mengetahui pengaruh kepemilikan institusional terhadap kebijakan hutang, untuk mengetahui pengaruh kebijakan dividen terhadap kebijakan hutang, untuk mengetahui pertumbuhan perusahaan terhadap kebijakan hutang, dan untuk mengetahui pengaruh profitabilitas terhadap kebijakan hutang pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Jumlah populasi dalam penelitian ini adalah 217 perusahaan dan sampel dalam penelitian ini adalah berjumlah 16 perusahaan x 5 tahun penelitian = 80 data. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional, kebijakan dividen, dan pertumbuhan perusahaan tidak berpengaruh terhadap kebijakan hutang. Profitabilitas berpengaruh negatif dan signifikan terhadap kebijakan hutang pada Perusahaan Manufaktur di Bursa Efek Indonesia.
The Effect of Leverage, Return on Asset (roa), and Company Size on Company Value with Good Corporate Governance as Moderating Variables (study on Manufacturing Companies) Listiorini, Listiorini; Putri, Rani Andira
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4053

Abstract

This research was conducted with the aim to determine the effect of firm leverage, return on asset and firm size on firm value with good corporate governance as a moderating variable. This type of research is quantitative research with causality approach. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. Sampling technique using purposive sampling method with a sample of 55 companies with 5 years observasion so that the total sample of 275. The method of analysis of this study uses multiple linear regression and moderation regression analysis. The results of this research indicates that leverage significantly influence firm value and return on asset, while firm size do not significantly influence firm value, and good corporate governance does not moderated the relationship of leverage, return on asset and firm size to firm value in manufacturing companies listed in Indonesia Stock Exhange in year of 2015-2019.
Pengaruh Perputaran Modal Kerja, Piutang Dan Kas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Moderasi Rangkuti, Rara Beby Fahira; Listiorini, Listiorini; Azhar, Muhammad Karya Satya
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16635

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana perputaran modal kerja, perputaran piutang, dan perputaran kas mempengaruhi nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dengan menggunakan profitabilitas sebagai variabel moderasi. Jenis penelitian ini bersifat kuantitatif dan asosiatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar pada tahun 2018 hingga 2023 di Bursa Efek Indonesia (BEI). Dengan 58 organisasi yang dipilih selama enam tahun observasi, rini66@yahoo.com teknik pengambilan sampelnya menggunakan purposive sampling, sehingga menghasilkan total 348 observasi. Temuan studi ini menunjukkan bahwa nilai suatu perusahaan tidak dipengaruhi secara signifikan oleh perputaran modal kerja, perputaran piutang, atau perputaran kas. Bagi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, profitabilitas dapat menurunkan dampak perputaran modal kerja terhadap nilai perusahaan antara tahun 2018 hingga 2023.
Co-Authors Abdul Rahman Ade Indah Sari Afwan Habib Anni Farida Harahap Azhar, Karya Satya Azhar, M. Karya Satya Cahya, Dewi Etika DELIANA DELIANA Desi Desi Desi Ika Desi Qonita Devi Masitha, Hani Dina Aulia Erista Marpaung Fatina, Amira H. Kersna Minan Ika, Desi Iman Indrafana KH Kersna Minan Lestari, Bunga Indah Liza Novietta Maymunah Ghavira Miftahul Jannah Nur Setya Murni Muhammad Karya Satya Muhammad Karya Satya Azhar Putri, Rani Andira Rangkuti, Rara Beby Fahira Refvisya Nur Ilhami Rizki Syahputra Ruswan Nurmadi Saputra, Muhammad Zein Simatupang, Riqqah Hasanah Syamsul Bahri Arifin Yani Suryani