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PENGARUH NILAI TAKSIRAN DAN UJRAH TERHADAP KEPUTUSAN NASABAH DALAM MENGGUNAKAN PRODUK GADAI EMAS PADA PT BANK SYARIAH INDONESIA, TBK CABANG MEDAN KAMPUNG BARU Nur Hidayat, Iqbal; Aditya Amanda Pane; Rana Fathinah Ananda
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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This study aims to determine the effect of estimated value and ujrah on customer decisions in using gold pawn products at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch. The population in this study was customers who pawned gold at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch, which was 355 people. The selection of samples in this study was based on calculations put forward by Slovin so that the sample obtained amounted to 78 respondents. Data processing is carried out with the SPSS Statistics 21 program tool. The data analysis techniques used are validity tests, reliability tests, classical assumption tests, multiple linear regression tests and hypothesis tests. The results of this study show that the estimated value has a positive and significant effect on customer decisions, ujrah has a positive and insignificant effect on customer decisions while the estimated value and ujrah simultaneously have a positive and significant effect on customer decisions. .

PENGARUH AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Mercedes Br. Aritonang, Maria; Rana Fathinah Ananda; Aditya Amanda Pane
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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The aim of this research is to determine the effect of audit tenure, audit rotation and company size on audit quality in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2022, partially and simultaneously. The research design used is an associative approach. The population in this study was 88 Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2022 period with a sampling technique based on criteria using purposive sampling, namely Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in the period 2019-2022 as many as 88 companies. Based on these criteria, the research sample is 26 companies in the Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange starting in 2019-2022. In this research, the type of data used is quantitative data. The data source used in this research was obtained from the Indonesia Stock Exchange (BEI) website. The data collection method used in this research is documentation techniques. The documentation technique in this research was carried out by collecting secondary data in the form of research via the Indonesian Stock Exchange (BEI) via www.idx.co.id. The data analysis method uses multiple linear regression analysis with SPSS.25 Based on the results of the t test that has been carried out, it can be concluded that audit tenure has no effect on quality, audit rotation has no effect on audit quality, company size has no effect on audit quality. Based on the results of the F test, it was concluded that audit tenure, audit rotation, company size had a simultaneous positive and significant effect on audit quality

PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2021 Karo-Karo, Zonarico; Aditya Amanda Pane; Ali Usman
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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The purpose of this research is to determine the influence of environmental performance on company value in companies listed on the BEI in 2017-2021, partially and simultaneously. The research population is all companies that participated in Proper from 2017-2021 and were listed on the Indonesia Stock Exchange (BEI) from 2017-2021. with a sampling technique based on criteria using purposive sampling. The samples obtained were based on the criteria of 16 companies listed on the Indonesian Stock Exchange. The type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS v.25. Based on the results of the partial test, the following equation can be formulated as the t-calculated value (4.710) > t-table (1.99) and sig value (0.000) < 0.05 so it can be concluded that environmental performance

Pertumbuhan Laba Dan Struktur Modal Terhadap Kualitas Laba pada Perusahaan Pertambangan di Indonesia Ayu Winarti; Aditya Amanda Pane; Sucitra Dewi
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.199

This study aims to determine the effect of earnings growth and capital structure on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The population of this study were 41 mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling method used in this study is purposive sampling method, so that the results obtained are 19 sample companies for 3 years of observation (2020-2022). The data collection method used in this study is to use the documentation method, which includes the process of collecting company data and taking information directly from the company's web and the Indonesia Stock Exchange web. The type of data used in this research is quantitative data. The data analysis method used is descriptive analysis, classical assumption test which is divided into 4 tests, namely normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. next is multiple linear analysis test and the last is hypothesis testing, hypothesis testing has 3 parts, namely partial test (t test), simultaneous test (F test) and determination coefficient test (R2). This test was conducted using the SPSS application. The results of this study indicate that earnings growth has a positive and significant effect on earnings quality and capital structure has a negative and significant effect on earnings quality. Simultaneously, the results show that earnings growth and capital structure together have a significant effect on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022.

Pertumbuhan Laba Dan Struktur Modal Terhadap Kualitas Laba pada Perusahaan Pertambangan di Indonesia Ayu Winarti; Aditya Amanda Pane; Sucitra Dewi
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.199

This study aims to determine the effect of earnings growth and capital structure on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The population of this study were 41 mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling method used in this study is purposive sampling method, so that the results obtained are 19 sample companies for 3 years of observation (2020-2022). The data collection method used in this study is to use the documentation method, which includes the process of collecting company data and taking information directly from the company's web and the Indonesia Stock Exchange web. The type of data used in this research is quantitative data. The data analysis method used is descriptive analysis, classical assumption test which is divided into 4 tests, namely normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. next is multiple linear analysis test and the last is hypothesis testing, hypothesis testing has 3 parts, namely partial test (t test), simultaneous test (F test) and determination coefficient test (R2). This test was conducted using the SPSS application. The results of this study indicate that earnings growth has a positive and significant effect on earnings quality and capital structure has a negative and significant effect on earnings quality. Simultaneously, the results show that earnings growth and capital structure together have a significant effect on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022.

The Influence of Activity Ratio on Liquidity in Manufacturing Companies 2021-2023 Milala, Yosi Fhina Br; Pane, Aditya Amanda; Sagala, Indah Cahya; Ananda, Rana Fathinah; Dewi, Sucitra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6791

The aim of this research is to determine the effect of cash turnover, receivable turnover and inventory turnover on liquidity in food and beverage sub-sector manufacturing companies in 2021-2023, partially and simultaneously. The research design used is an associative approach. The population in this study was 47 mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period with a sampling technique based on criteria using purposive sampling, so that the research sample consisted of 31 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange starting in 2021-2023. In this research, the type of data used is quantitative data. The data source used in this research was obtained from the Indonesia Stock Exchange (BEI) website. The data analysis method uses multiple linear regression analysis with SPSS.25. Based on the results of the t test that has been carried out, it can be concluded that Cash turnover has a positive and significant effect on Liquidity. Receivable turnover has a positive and significant effect on Liquidity. Inventory turnover has a positive and significant effect on Liquidity. Based on the results of the F test, it is concluded that Cash turnover, Receivable turnover and Inventory turnover have a simultaneous influence on Liquidity in Manufacturing Companies in the Food and Beverage Sub Sector 2021-2023

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