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PENGARUH RASIO PERPUTARAN ASET LANCAR DAN RASIO PERPUTARAN TOTAL ASET TERHADAP RETURN ON ASSET PADA KOPERASI SIMPAN PINJAM KOPDIT CU PARDOMUAN PAKKAT CABANG PANDAN KABUPATEN TAPANULI TENGAH Rahmi Ayuni Sianturi; Zafril Abdi Nasution; Mansur Tanjung
Kapital Deli Sumatera Vol 2 No 2 (2024): Artikel Riset Januari 2024
Publisher : LPPM Universitas Deli Sumatera

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The aim of this research is to determine the effect of the current asset turnover ratio and total asset turnover ratio on return on assets at Koperas Savings and Loans Kopdit CU. Pardomuan Pakkat Pandan Branch, Central Tapanuli Regency draws the hypothesis that there is an influence of the current asset turnover ratio and total asset turnover ratio on return on assets in the Kopdit CU Savings and Loans Cooperative. Pardomuan Pakkat Pandan Branch, Central Tapanuli Regency. The results of the research show that there is a positive relationship between the current asset turnover ratio and return on assets and the total asset turnover ratio and return on assets have a positive relationship in the Kopdit CU Savings and Loans Cooperative. Pardomuan Pakkat Pandan Branch, Central Tapanuli Regency is 0.447 and 0.249 respectively, so that when interpreted on a value scale it can be categorized as moderately positive and low positive. The regression equation obtained is Y = 0.075 + 0.008X1 - 0.007X2 which shows the influence of the current asset turnover ratio and total asset turnover ratio on return on assets. The t test shows that the hypothesis proposed is rejected as true, where the t count is 0.612 < 3.18245 for the current asset turnover ratio and the t count is -0.160 > -3.18245 for the total asset turnover ratio, where both ratios have a positive and negative effect on return on assets are not significant, which means they will not necessarily increase or decrease by the respective regression coefficient/slop of 0.008 and -0.007 if the current asset turnover ratio and total asset turnover ratio variables are increased by one unit. Meanwhile, the coefficient of determination shows that the current asset turnover ratio and total asset turnover ratio only play a role of 21% in the return on assets at the Kopdit CU Savings and Loans Cooperative. Pardomuan Pakkat Pandan Branch, Central Tapanuli Regency and the remaining 79% is influenced by other factors not included in the model. Keywords: Current asset turnover ratio, total asset turnover ratio and return on assets

PENGARUH RASIO KAS DAN RASIO CEPAT TERHADAP RENTABILITAS PADA KOPERASI SIMPAN PINJAM KOPDIT CU. PARDOMUAN PAKKAT CABANG PANDAN KABUPATEN TAPANULI TENGAH Putri Angel Manalu; Zafril Abdi Nasution; Mansur Tanjung
Kapital Deli Sumatera Vol 2 No 2 (2024): Artikel Riset Januari 2024
Publisher : LPPM Universitas Deli Sumatera

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The aim of this research is to determine the effect of the cash ratio and quick ratio on economic profitability at Koperas Savings and Loans Kopdit CU. Pardomuan Pakkat Pandan Branch, Central Tapanuli Regency draws the hypothesis that there is an influence of the cash ratio and quick ratio on profitability in the Kopdit CU Savings and Loans Cooperative. Pardomuan Pakkat Pandan Branch, Central Tapanuli Regency. The research results show that there is a positive relationship between the cash ratio and economic profitability and the quick ratio and economic profitability have a negative relationship in the Kopdit CU Savings and Loans Cooperative. Pardomuan Pakkat Pandan Branch, Central Tapanuli Regency are 0.226 and -0.077 respectively, so that when interpreted on a value scale they can be categorized as low positive and very low negative. The regression equation obtained is Y = 0.104 + 0.031X - 0.013X2 which shows the influence of the cash ratio and quick ratio on profitability. The t test shows that the hypothesis proposed is rejected as true, where the t count is 0.622 > 3.18245 for the cash ratio and the t count is -0.527 > -3.18245 for the quick ratio, where both ratios have a positive and negative effect on profitability which is not significant, which means does not necessarily increase or decrease by the respective regression coefficient/slop of 0.031 and -0.013 if the cash ratio and quick ratio variables are increased by one unit. Meanwhile, the coefficient of determination shows that the cash ratio and quick ratio only play a role of 16.7% in the profitability of the Kopdit CU Savings and Loans Cooperative. Pardomuan Pakkat Pandan Branch, Central Tapanuli Regency and the remaining 83.3% is influenced by other factors not included in the model. Keywords: Cash ratio, Profitability, Quick ratio

Annisa Annisa Wahyuni Hutagalung; Zafril Abdi Nasution; Andrian Irsyan
Jurnal Ekonomi Bisnis Digital Vol 5 No 1 (2026): Artikel Bulan Maret 2026
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v5i1.401

Penelitian ini bertujuan untuk menganalisis pengaruh piutang dagang terhadap laba pada Usaha Fotocopy Mujur Jaya Pandan, Kabupaten Tapanuli Tengah. Piutang dagang merupakan aset lancar yang timbul dari penjualan kredit, dan pengelolaannya memengaruhi arus kas serta profitabilitas usaha. Populasi penelitian adalah seluruh laporan keuangan usaha, termasuk neraca, laporan laba rugi, dan laporan perubahan modal selama periode 2020–2024. Teknik pengambilan sampel yang digunakan adalah purposive sampling, yaitu pemilihan data laporan keuangan yang lengkap dan relevan dengan tujuan penelitian. Studi ini menggunakan metode studi kasus dengan pendekatan deskriptif, mengolah data sekunder untuk mengetahui tren perkembangan piutang dan laba usaha. Hasil penelitian menunjukkan bahwa piutang dagang meningkat setiap tahun, dari Rp2.000.000 pada 2020 menjadi Rp3.500.000 pada 2024, sementara laba usaha mengalami fluktuasi, dengan penurunan pada 2021 dan kembali meningkat hingga mencapai Rp47.959.000 pada 2024. Analisis menunjukkan bahwa piutang dagang memiliki hubungan positif terhadap laba usaha. Hal ini menandakan bahwa peningkatan piutang tidak langsung meningkatkan laba, melainkan dipengaruhi oleh faktor lain seperti biaya operasional dan efisiensi manajemen. Penelitian ini menegaskan pentingnya pengelolaan piutang yang baik untuk menjaga kelancaran arus kas, sekaligus perlunya perhatian pada faktor-faktor pendukung lain agar profitabilitas usaha tetap optimal. Temuan ini memberikan implikasi praktis bagi pelaku UMKM dalam merumuskan strategi penagihan dan pengelolaan keuangan. Peneliti selanjutnya disarankan untuk menambahkan variabel lain yang berpotensi memengaruhi laba, memperluas periode atau jumlah objek penelitian, serta menggunakan metode kuantitatif lain untuk memperoleh hasil yang lebih komprehensif dan generalisasi lebih luas.

Analisis Rasio Keuangan dalam Menilai Kinerja Keuangan pada Usaha Photocopy Tumorang Jaya Pandan Dwiyanti Prayogi; Zafril Abdi Nasution; Yacub Hutabarat
Jurnal Ekonomi Bisnis Digital Vol 4 No 2 (2025): Artikel Bulan Juli 2025
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v4i2.383

Penilaian kinerja keuangan dapat dilakukan dengan menggunakan berbagai rasio, seperti rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas. Penelitian ini merupakan penelitian deskriptif kuantitatif yang bertujuan untuk menganalisis kinerja keuangan Usaha Photocopy Tumorang Jaya Pandan, Kabupaten Tapanuli Tengah. Data yang digunakan dalam penelitian ini meliputi laporan keuangan, khususnya laporan laba rugi dan neraca, selama periode 2019–2023. Seluruh data dianalisis dengan menggunakan beberapa rasio utama yang mencerminkan kondisi keuangan usaha secara menyeluruh. Hasil penelitian menunjukkan bahwa rasio likuiditas yang diukur melalui Current Ratio serta Cash Ratio berada pada kategori sangat baik, ditunjukkan dengan Cash Ratio yang konsisten berada di atas 50 persen. Rasio solvabilitas yang dianalisis menggunakan Debt to Asset Ratio sebesar 40 hingga 50 persen dan Debt to Equity Ratio yang berada di bawah 70 persen menggambarkan struktur permodalan yang sehat serta kemampuan usaha dalam memenuhi kewajiban jangka panjang. Rasio aktivitas yang ditinjau melalui perputaran aktiva tetap berkisar antara tiga hingga lima kali, sedangkan perputaran total aktiva berada di sekitar dua kali, menandakan efektivitas penggunaan aset. Selain itu, rasio profitabilitas yang diukur melalui Net Profit Margin di atas 15 persen serta Return on Equity di atas 40 persen menunjukkan tingkat profitabilitas yang sangat baik. Secara keseluruhan, kinerja keuangan usaha berada pada kondisi baik sepanjang periode penelitian.

Pengaruh Disiplin dan Beban Kerja terhadap Kinerja Pegawai di Kantor Camat Sibolga Sambas Kota Sibolga Tasya Fitri Nur Aida Pasaribu; Zafril Abdi Nasution; Nova Zulfani Panggabean
Akuntanomics Vol. 2 No. 2 (2025): Artikel Desember 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/m9p3mb66

This study was motivated by employee performance issues at the Sambas Subdistrict Office, Sibolga City, which were presumed to be influenced by work discipline and workload. The purpose of this study was to determine the effect of work discipline and workload on employee performance, both partially and simultaneously. This research employed a quantitative approach with a descriptive method. The population consisted of all employees of the subdistrict office, and all members of the population were selected as the research sample. Data were collected through questionnaires and literature review. The data analysis technique used was multiple linear regression analysis, preceded by classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. The results showed that work discipline and workload had a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination indicated that most of the variation in employee performance could be explained by these two variables, while the remaining variation was explained by other variables outside the scope of this study. The implication of this research is the need to strengthen work discipline policies and manage workloads fairly and proportionally in order to improve employee performance. Future researchers are encouraged to include other variables affecting employee performance and to expand the research population and sample.

Pengaruh Lokasi dan Tarif Sewa terhadap Kepuasan Pedagang Ikan di Tangkahan Sabena Kota Sibolga Nahdila Mai Syaharia; Yenni Sofiana Tambunan; Zafril Abdi Nasution
Akuntanomics Vol. 3 No. 1 (2026): Artikel Juni 2026
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/j86frd75

This study aims to analyze the influence of location and rental rates on the satisfaction of fish traders at Tangkahan Sabena, Sibolga City. The research employed a quantitative approach with fish traders operating at Tangkahan Sabena as the research respondents. Data were collected through questionnaires and analyzed using multiple linear regression techniques to examine both partial and simultaneous effects of the independent variables on trader satisfaction. The findings indicate that location has a positive and significant effect on trader satisfaction. Likewise, rental rates also have a positive and significant effect on trader satisfaction. Furthermore, location and rental rates simultaneously influence the satisfaction of fish traders. The coefficient of determination analysis shows that the variables of location and rental rates contribute to explaining trader satisfaction, while the remaining variation is influenced by other factors not examined in this study. Therefore, location and rental rates are important factors that should be considered to improve the satisfaction of fish traders at Tangkahan Sabena, Sibolga City.

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