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SULTANIST: Jurnal Manajemen dan Keuangan
Published by Sekolah Tinggi Ilmu Ekonomi Sultan Agung
ISSN : 23384328     EISSN : 26862646     DOI : 10.37403
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini merupakan jurnal manajemen karya ilmiah seleksi terbaik dan layak untuk dimuat yang dikelola oleh TIM STIE Sultan Agung Pematangsiantar. Jurnal terbit secara berkala pada bulan Juni dan Desember. Semoga Jurnal ini memberikan kontribusi dalam pengembangan ilmu pengetahuan dan memberi wawasan serta pemahaman baru bagi para pembaca, khususnya yang berhubungan dengan Akuntansi dan Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 278 Documents
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PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PT DHARMA SAMUDERA FISHING INDUSTRIES, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Velita, Septiany; Siahaan, Yansen; Jubi, Jubi; Ervina, Nelly
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.655 KB) | DOI: 10.37403/sultanist.v7i1.141

Abstract

The purpose of the research is to find description of liquidity, capital structure, profitability, and firm value, the influence of liquidity and capital structure to the profitability, and the influence of profitability to the firm value at PT Dharma Samudera Fishing Industries, Tbk listed in Indonesia Stock Exchange. The research used descriptive qualitative analysis and descriptive quantitative analysis. Data collection is done by using documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis, simple linear regression analysis, correlation coefficient, determination coefficient, and hypotesis testing. The data analysis was carried out using the IBM SPSS Statistic program version 20.The result of this research show that 1. Based on the first hypotesis testing, liquidity and capital structure have a significant effect to profitability. 2. Based on the second hypotesis testing, liquidity has no significant effect, but capital structure has significant effect to profitability. 3. Based on the third hypotesis testing, profitability has significant effect to firm value. The suggestions of this research is that company should control the liquid assets to increase profit, manage the long term debt, increase sales, and minimize the operational expenses. Furthermore, for the next researchers needs to research the other factor that effect the firm value. Keywords: Liquidity, Capital Structure, Profitability, and Firm Value.
PERANAN BIAYA DISTRIBUSI DAN BIAYA PERSONAL SELLING TERHADAP PENJUALAN PADA TOKO ERA KERAMIKA PEMATANGSIANTAR Salim, Edy; Lie, Darwin; Butarbutar, Marisi; Julyanthry, Julyanthry
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.049 KB) | DOI: 10.37403/sultanist.v7i1.132

Abstract

ABSTRACTThe purpose of this study is to examine and analyze 1. The Description of distribution costs, personal selling costs, and sales at Keramika Pematangsiantar Era Store. 2. The role of distribution cost and personal selling costs on sales the Pematangsiantar Era Keramika Store both simultaneously and partially.Based on the results of the analysis through the trend formlula for 1. Distribution cost, it can be interpreted that the distribution cost are interpreted that the distribution costs are positively proportional to sales, where when X is raised one unit is predicted to increase sales. The trend for 2. Personal selling costs, it means that the costs of personal selling is positively proportional to sales, where when X is raised one unit is predicted to increase sales. 3. Sales trend, it means that sales experience a monthly increase of 197.368,42. Based on the results of the analysis and evaluation of distribution cost and personal selling cost, it has a role in increasing sales at Keramika Pematangsiantar Era Store.  Keyword: Distribution Cost, Personal Selling Cost, and Sales
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KERAMIK PORSELIN DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA Br Nainggolan, Jenny Frida; Siahaan, Yansen; Jubi, Jubi; Inrawan, Ady
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.216 KB) | DOI: 10.37403/sultanist.v6i2.122

Abstract

The purpose of this study is 1. To determine the liquidity, company size, profitability and value of the company in the Ceramic, Porcelain and Glass Sub-Sector Companies listed on the Indonesia Stock Exchange. 2. To determine the effect of liquidity, company size, profitability and firm value on the Ceramic, Porcelain and Glass Sub-Sector Companies listed on the Indonesia Stock Exchange both simultaneously and partially. This research was conducted using quantitative descriptive analysis and quantitative descriptive analysis. The object of the research is the Ceramic, Porcelain and Glass Sub-Sector Company listed on the Indonesia Stock Exchange. Data collection is done by documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis correlation coefficient, determination coefficient, hypothesis testing. This analysis was carried out using the IBM SPSS Statistic Program version 21.0.The results of this research can be concluded as follows: 1. Overall average value of Current Ratio (CR) fluctuates tends to increase 2. overall the average value of size has fluctuated tends to increase. 3. overall the average value of Return on Assets (ROA) fluctuates but tends to decrease. 4. F test found that simultaneously the magnitude of Fcount> Ftable of H0 is rejected, meaning that liquidity, firm size, and profitability have no significant effect on the value of the company in the Ceramic, Porcelain and Glass Sub-Sector Company listed on the Indonesia Stock Exchange in 2013-2017 .
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SEKTOR ANEKA INDUSTRI YANG TERCATAT DI BURSA EFEK INDONESIA Manurung, Sepbeariska; Lie, Darwin; Sinaga, Mahaitin; Jubi, Jubi
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 2 No. 2 (2014): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.624 KB) | DOI: 10.37403/sultanist.v2i2.28

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran profitabilitas yang diukur dengan return on equity (ROE), mengetahui gambaran nilai perusahaan dengan market to book ratio (MBR) dan mengetahui besar pengaruh profitabilitas terhadap nilai perusahaan sektor aneka industri yang tercatat di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Penelitian ini dilakukan berdasarkan data sekunder dari laporan keuangan perusahaan yang diperoleh dari idx statistik. Penelitian ini menggunakan statistik deskriptif, uji asumsi klasik dan uji hipotesis dengan menggunakan bantuan SPPS 17.0. Sampel yang digunakan adalah perusahaan sektor aneka industri yang tercatat di Bursa Efek Indonesia tahun 2009 sampai dengan tahun 2012. Profitabilitas merupakan variabel independen dan nilai perusahaan merupakan variabel dependennya. Hasil penelitian ini menyebutkan bahwa rata-rata tingkat profitabilitas yang diproksikan oleh return on equity yang dihasilkan oleh perusahaan sektor aneka industri yang tercatat di Bursa Efek Indonesia adalah sebesar 13,47%, sementara rata-rata nilai perusahaan yang diproksikan oleh market to book ratio pada perusahaan sektor aneka industri yang tercatat di Bursa Efek Indonesia adalah sebesar 1,002040. Hal ini berarti profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan.
PENGARUH LIKUIDITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KABEL YANG TERDAFTAR DI BURSA EFEK INDONESIA Lase, Agustian Zisokhi; Jubi, Jubi; Susanti, Elly; Putri, Debi Eka
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.69 KB) | DOI: 10.37403/sultanist.v7i1.137

Abstract

The objectives of this research are 1. Identify the liquidity, activity, profitability and value of sub sector cable company listed on Indonesian stock exchange. 2. Identify the liquidity, activity, profitability effect to the value of sub sector cable company listed on Indonesian stock exchange simultaneously or partially. This research was done by using the method of qualitative descriptive and quantitative descriptive analysis. The objectives this research used sub sector cable company listed on Indonesian stock exchange. The data was collected by using documentation method. The analytical techniques used are classical assumption test, multiple linear analysis, correlation coefficient  determination coefficient and hypothesis test.The result of multiple linear regression test had a negative effect to the value of the company. The results of the correlation coefficient and correlation determination analysis concluded that liquidity, activity, and profitability, have a strong connection with the company value and influenced by another variable. Simultaneous test results obtained that liquidity, activity, and profitability influence don't have a significant effect to the company value.This research suggests that the company should increase sale, accelerate debt collection, minimize operational cost and stabilize dividend development to the investor, so it can increase the company profits Keywords : Liquidity, Activity, Profitability and Company Value
PENGARUH DISIPLIN KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA PT CAPELLA MEDAN CABANG PEMATANGSIANTAR Kurniawan, Ahmad; Lie, Darwin; Efendi, Efendi; Harahap, Kartini
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.734 KB) | DOI: 10.37403/sultanist.v6i2.127

Abstract

The results of this study can be summarized as follows: 1. Employees declare good work discipline, leadership style and employee performance is categorized well. 2. Regression analysis result Ŷ = 19,070 + 0,280 X1 + 0,447X2, meaning there is positive influence between work discipline (X1) and leadership style (X2) on employee performance (Y). 3. Correlation analysis results obtained r value = 0,787, meaning there is moderately and positive correlation between work discipline variables and leadership style with employee performance. Whether or not the performance of employees can be explained coefficient of determination by work discipline and leadership style can be 61,9%. 4. H0 Hypothesis rejected, meaning that work discipline and leadership style have a positive and significant impact on employee performance at PT Capella Medan Branch Pematangsiantar.            As for suggestion of this research is to increase the influence of work discipline, hence company have to increase sanction firmly to employees who violate with work discipline regulation which have been applied company. To realize an effective and balanced leadership style, leaders should be able to make their own decisions, and be able to use a good leadership style in accordance with authority as a leader. To improve employee performance that is by giving appeal and training to employees to create the ability to cooperate between leaders, co-workers can run more optimally
PENGARUH KOMPETENSI DAN PRESTASI KERJA TERHADAP PROMOSI JABATAN PADA (PDAM) TIRTAULI CABANG I PEMATANGSIANTAR Prasetio, Edy Teguh; Lie, Darwin; Butarbutar, Marisi; Putri, Debi Eka
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.762 KB) | DOI: 10.37403/sultanist.v7i1.133

Abstract

The objectives of this study are: 1) To find out the description of competency, work performance and promotion in the Regional Water Supply Company (PDAM) Tirtauli Branch I Pematangsiantar. 2) To find out the effect of competency and work performance on promotion in the Regional Water Supply Company (PDAM) Tirtauli Branch I Pematangsiantar both simultaneously and partially.             The results of the study can be summarized as follows: 1) Competence, work performance and promotion are good. 2) The results of the regression analysis are Ŷ = 3.943 + 0.770X1 + 0.345X2 meaning that competency and work performance have a positive and significant effect on job promotion. 3) The results of the correlation analysis obtained nilair = 0.787, meaning that there is a strong and positive relationship between competence and work performance with promotion. 4) Obtained the coefficient of determination R = 0.619 means that the high and low of promotion can be explained by competence and work performance by 39.0%. 5) The research hypothesis H0 is rejected, meaning that competence and work performance have a positive and significant effect on job promotion in the Regional Water Supply Company (PDAM) Tirtauli Branch I Pematangsiantar both simultaneously and partially. Keywords: Competence, Job Performance, and Job Promotion
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 Tiya, Tri Ade; Siahaan, Yansen; Jubi, Jubi; Manurung, Sepbeariska
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.046 KB) | DOI: 10.37403/sultanist.v6i2.123

Abstract

The purpose of this research is to describe liquidity,solvability, profitability and stock pricesand to know influence of liquidity, solvability and profitabilityto stock prices at the Companieslisted in LQ 45 Index.The research was using qualitative desriptive analysis and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coeffient, coefficient of determination, hypothesis testing.The result of regression are liquidity, solvability and profitability have a negative effect on stock prices at the Companies listed in the LQ 45 Index.The results analysis of the correlation coefficient and determination coefficient is known that there is a medium relationship between liquidity, solvability and profitability of stock prices and stock prices are more influenced by other factors not examined in this research. The results of F testit is known that liquidity, solvability and profitability have a significant effect on stock prices at the Companies listed in the LQ 45 Index simultaneously. The results of the t test it is known that partially liquidity and solvability have a significant effect and profitability has no significant effect on stock prices at the Companies listed in the LQ 45 Index.The suggestion of this research is that the company should manage current assets optimally to increase revenue, control the use of debt, and distribute dividends to investors so that investors are interested in investing capital in the company.
ANALISIS LIKUIDITAS, SOLVABILITAS DAN KEBIJAKAN DIVIDEN DAPAT MENINGKATKAN NILAI PERUSAHAAN PADA PT KEBELINDO MURNI,Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Pardede, Demak Aldi; Jubi, Jubi; Inrawan, Ady; Putri, Juan Anastasia
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.718 KB) | DOI: 10.37403/sultanist.v7i1.138

Abstract

The purpose of this study are: 1. To find out an overview of liquidity, solvency, dividend policy and company value in PT Kabelindo Murni, Tbk, which is listed on the Indonesia Stock Exchange. 2. To find out what factors cause company value in PT Kabelindo Murni, Tbk to increase.               The author's research was conducted using qualitative descriptive analysis techniques, comparative analysis techniques and inductive analysis techniques. The type of data in the study are qualitative data and quantitative data. The data source used is secondary data. Data collection in research is documentation techniques.               The results of this study concluded 1. The average value of liquidity with the parameter Current Ratio (CR) fluctuates and tends to increase, but the increase in current assets was followed by an analysis with a decrease in the value of current liabilities. 2. The average solvency value with the parameters Debt to Asset Ratio (DAR) fluctuates and tends to decrease, this is due to a decrease in debt which is higher than the decrease in the total assets of the company. 3. Dividend Policy (DPR) experienced fluctuations and tended to increase. This was caused by an increase in dividends per share while there was a decrease in earnings per share. 4. The company value with PBV parameters fluctuates and tends to increase, this is due to an increase in stock prices higher than the increase in book value per share.               Suggestions for this research are: It is better for companies to add working capital by making long-term debt to buy inventory that can increase sales, it is best for companies to increase sales and reduce operating expenses so that profits can increase and increasing profits can increase EPS so that the DPR can be controlled, it is best for companies to increase profits by increasing sales and streamlining operating expenses. Increasing profit can be used as working capital of the company. Keywords : Liquidity Analysis, Solvability, Dividend Policy and  Company Value
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP DISIPLIN KERJA PEGAWAI PADA KANTOR PERTANAHAN KABUPATEN SIMALUNGUN Saragih, Muhammad Arif; Lie, Darwin; Butarbutar, Marisi; Nainggolan, Lora Ekana
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.544 KB) | DOI: 10.37403/sultanist.v6i2.128

Abstract

The results of this study can be summarized as follows: 1. Motivation, job satisfaction and employee work discipline is good. 2. Regression analysis results are Ŷ = 17,600 + 1.086X1 + 1.028X2, meaning motivation and job satisfaction have a positive effect on employee work discipline. 3. Correlation analysis results obtained obtained value r = 0.883, meaning there is a high and positive correlation between motivation and job satisfaction with employee work discipline. The high level of work discipline can be explained by motivation and job satisfaction of 77.9%. 4. H0 Hypothesis rejected, meaning motivation and job satisfaction have a positive and significant effect on the work discipline of the Land Office employee of Simalungun Regency either simultaneously or partially.The suggestions of this research are: To increase the motivation of the leader should give confidence to the employees in completing the task given to him so that employees feel confident in working. To improve the job satisfaction of the leader should give attention, compensation, and career development well in accordance with the needs of the employee so that every job given the leadership can be done with a good attitude and satisfaction in the work continues to increase. To improve employee work discipline, agencies should act decisively in enforcing sanctions according to the rules that have been listed with the maximum and consistent, so that employees are aware and more disciplined themselves

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