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All Journal Studia Economica: Jurnal Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Edumaspul: Jurnal Pendidikan Methosika: Jurnal Akuntansi dan Keuangan Methodist Accounting and Business Journal Insight Management Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Sustainable : Jurnal Akuntansi Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Journal of Trends Economics and Accounting Research Economic Reviews Journal Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED)
Liza Novietta
Universitas Harapan Medan
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Analisis Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Nilai Perusahaan dengan Moderasi Corporate Social Responsibility Liza Novietta; Ruswan Nurmadi; Yani Suryani; Desi Ika; Rizki Fillhayati Rambe
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.555

Abstract

The increasing number of researchs on firm value proves that firm value is a very important thing that must be the main concern of the firm. Companies with good firm values ​​will help the firm in achieving firm goals. Companies that are members of the manufacturing industry listed on the Indonesia Stock Exchange consist of various types of companies, all of which are of course very concerned with the value of the firm, to achieve firm goals. The manufacturing sector itself, where most of it is the main producer of the people's needs, makes the manufacturing sector in Indonesia stretch, including stable and has very good growth prospects going forward. The results of this research state that Profitability (ROA) significantly affects Firm Value (PBV), Liquidity (CR) does not significantly affect Firm Value (PBV), Leverage (DER) does not significantly affect Firm Value (PBV), Corporate Social Responsibility ( CSR) can significantly moderate the effect of Profitability (ROA) on Firm Value (PBV), Corporate Social Responsibility (CSR) can significantly moderate the effect of Liquidity (CR) on Firm Value (PBV), Corporate Social Responsibility (CSR) cannot moderate significantly the effect of Leverage (DER) on Firm Value (PBV). This research recommends that in the future, relevant research uses different research objects and different research variables, which are expected to influence firm value, to add to the literature on the importance of firm value
Analisis determinan kebijakan dividen dengan likuiditas sebagai moderasi Ruswan Nurmadi; Liza Novietta; Ilham Ramadhan Nasution
Insight Management Journal Vol. 3 No. 2 (2023): January
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.522 KB) | DOI: 10.47065/imj.v3i2.241

Abstract

Riset mengenai kebijakan dividen merupakan hal yang selalu menarik dan penting. Tujuan utama seseorang dalam melakukan investasi tentunya untuk memperoleh keuntungan dalam bentuk pembagian dividen. Sebagian besar investor merupakan investor dengan tipe konservatif dan moderat, yang tidak ingin mengambil risiko yang terlalu besar atas investasinya. Berinvestasi pada perusahaan yang tergabung dalam Indeks LQ-45 merupakan pilihan dari tipe investor yang dimaksud. Hasil dari penelitian ini mengungkapkan bahwa profitabilitas mempengaruhi kebijakan dividen, kebijakan utang tidak mempengaruhi kebijakan dividen, likuiditas tidak dapat memperkuat pengaruh profitabilitas terhadap kebijakan dividen, likuiditas dapat memperkuat pengaruh kebijakan utang terhadap kebijakan dividen. Penelitian ini merekomendasikan,  agar penelitian ke depan memakai variabel lain di luar penelitian ini serta untuk menggunakan objek jenis industri yang lain, sehingga dapat diperbandingkan dengan penelitian ini, agar menjadi tambahan literatur yang dapat membantu perusahaan sebagai literatur untuk merumuskan kebijakan dividen paling tepat untuk perusahaan tersebut.
Analisis Pentingnya Perhitungan Harga Pokok Produksi dan Harga Pokok Penjualan untuk Optimalisasi Harga Jual Produk UMKM Liza Novietta; Ruswan Nurmadi; Kersna Minan
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.491 KB)

Abstract

MSME actors often only focus on how to make their business profitable and survive, not on how to optimize profits and business can develop. One way to obtain optimum profit is to set the optimum selling price as well, by calculating and determining the cost of production and cost of goods sold. Forum Akademisi dan Praktisi Desa (FAPDes), in which Universitas Harapan Medan is one of the higher education institutions that joins it, sees this as a necessity for MSME actors. Hopefully, that in the future MSME actors can compile simple financial reports, including the cost of production and the cost of goods sold, so that the selling price of the product can be optimal and the profit obtained is maximized.Keywords: MSMEs, Financial Report, Cost of Production, Cost of Goods Sold, Selling Price, Profit
Pengaruh Perputaran Modal Kerja, Likuiditas, Leverage Dan Perputaran Total Aset Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pitri Afriani; Liza Novietta; Azwansyah Habibie
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.129 KB)

Abstract

This research was conducted with the aim of knowing the effect of working capital turnover, liquidity, leverage and total asset turnover on profitability with firm size as the moderating variable. This type of research is quantitative research with a causal approach. The population used in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and there are 13 companies that are taken so that a total sample of 65. The sampling technique uses the purposive sampling method. The analysis method of this research uses multiple linear regression and Moderated Regression Analysis. The results show that liquidity and leverage have a significant effect on profitability, while working capital turnover and total asset turnover have no significant effect on profitability, and firm size can moderate the relationship between liquidity and profitability. Company size does not moderate the relationship between working capital turnover, leverage and total asset turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016-2022.Keywords: Working Capital Turnover, Liquidity, Leverage, Total Asset Turnover, Company Size, and Profitability
Perspektif Pelaku UMKM terhadap Pentingnya Pelaporan Keuangan Untuk Mendorong UMKM Naik Kelas Ruswan Nurmadi; Liza Novietta
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 3, No 3 (2023): JAMED - Agustus 2023
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

Having financial reports prepared in accordance with applicable standards should become the awareness of business actors, including MSME actors. However, sometimes the perspective of MSME actors influences the decision whether MSMEs need to have financial reporting according to standards or feel they do not need to have it yet. This study uses relevant literature from previous research to see what the perspectives of MSME actors are on the importance of financial reporting in order to encourage MSMEs to upgrade to MSMEs level up. It is concluded that from the comparison of the literature used, the perspective of MSME actors on the importance of financial reports depends on many things, such as the length of time the business has been running, the type of business being run, the capabilities of the human resources possessed, the level of education possessed, the experience possessed, regional conditions where MSMEs are located, financial literacy skills, ability to use information technology and the need for additional capital.Keywords: Perspectives of MSME Actors, Financial Report, MSMEs Level Up
The Influence of Good Corporate Governance Mechanism, Corporate Social Responsibility and Intellectual Capital on Financial Performance with Profit Management as Mediation Variable in Various Industrial Sector Companies Listed on the Idx period 2017-2021 Cut Alya Djafar; Kersna Minan; Liza Novietta
Edumaspul: Jurnal Pendidikan Vol 7 No 2 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the effect of good corporate governance mechanism, corporate social responsibility, and intellectual capital on financial performance with earnings management as a mediating variable in companies in various industrial sectors on the Indonesian stock exchange for the period 2017 – 2021. This type of research is a quantitative research type. The population in this study are all companies in the various industrial sectors listed on the Indonesian stock exchange from 2017 – 2021. The sampling technique uses a purposive sampling method with a sample of 26 companies with 5 years of observation so that the total observational data is 130. The path analysis research design is used as a a tool to determine the direction of the variables studied and to justify how significant the influence of the independent and dependent variables is either directly or indirectly through mediating variables. The results of this study indicate that the mechanisms of good corporate governance, intellectual capital, and earnings management have a positive and significant effect on financial performance and Corporate Social Responsisbility has not significant effect on financial perfomance. Mechanisms of good corporate governance, corporate social responsibility, and intellectual capital also have a positive and significant effect on earnings management. Earnings management can mediate the effect of good corporate governance on financial performance. Earnings management can also mediate the effect of corporate social responsibility and intellectual capital on financial performance.
Pengamatan Pengelolaan Keuangan UMKM dan Entrepreneur sebagai Pendukung Bluepreneur Tourism untuk Pencapaian Sustainable Tourism Ruswan Nurmadi; Liza Novietta; Yani Suryani; Desi Ika; Rizki Fillhayati Rambe
Jurnal Pengabdian Kepada Masyarakat Digital Vol 2, No 3: JUPED - Agustus 2023
Publisher : Insight Power (Kekuatan Wawasan)

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Abstract

Often medium, small and micro entrepreneurs (MSMEs), including entrepreneurs whose business value is included in the MSME category, are quite satisfied only if their business can survive, and have not thought about how to develop their business or so they can excel in competing with similar industries. Good financial management according to applicable accounting standards should be able to help MSME entrepreneurs to be able to see the actual situation of their business, both expenses and income, to decide on further actions for business development. On the other hand, the Government of the Republic of Indonesia has made quite a lot of development programs for MSMEs, although due to the large number of MSMEs and the many types of MSME industries, not all of the Government's programs have been able to run well. Bluepreneur Tourism for the Achievement of Sustainable Tourism is one of the Government's programs that takes advantage of Indonesia's position as an archipelagic country and the possibility of Indonesia's tourism potential recovering after the end of the covid-19 pandemic, which is expected to boost the economy, including the trade sector at the MSME level. This community service was carried out in the Baru Ladang Bambu Village, Medan Tuntungan District.Keywords: Community Service, MSMEs, Financial Management, Bluepreneur Tourism, Sustainable Tourism
Pengaruh Investment Opportunity Set, Return on Asset dan Kepemilikan, Manajerial terhadap Kebijakan Dividen dengan Likuiditas sebagai, Variabel Moderasi: : Studi kasus pada Perusahaan Manufaktur yang, terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Nanda Putri Mawarda; Desi Ika; Liza Novietta
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.124

Abstract

This study aims to determine the influence of Investment, Opportunity Set, Return On Asset and Ownership Managerial against Policy, Dividend, with Liquidity as Variable Moderation on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research is a type of associative research. The number of samples in this study amounted to 36 companies from 216 populations during the 5th consecutive year of observations so the total sample was 180 observational data. The analysis technique used is Moderated Regression Analysis (MRA). In this case researchers used residual testing methods. Data collection techniques are using literature studies and documentation through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results showed that Investment Opportunit Set (IOS) had a positive but not significant effect on Dividend Policy (DPR), Return On Assets (ROA) had a negative and insignificant effect on Dividend Policy (DPR), Managerial Ownership (KM) had a negative and insignificant effect on Dividend Policy (DPR), Liquidity (CR) had a negative and insignificant effect on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Investment Opportunity Set (IOS) on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Return On Asset (ROA) on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Managerial Ownership (KM) on Dividend Policy (DPR) in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period.
PENGARUH DEWAN DIREKSI KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP HARGA SAHAM MELALUI RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Naufal Hirmawan Tarihoran; Liza Novietta; Iman Indrafana K.H
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3723

Abstract

AbstractThis study aims to determine the effect of the board of directors, independent commissioners and institutional ownership on return on equity partially. To determine the effect of return on equity mediating the effect of the board of directors, independent commissioners and institutional ownership on stock prices partially. The total population in ithis study was 195 with a sample of 310 data observations. The analysis technique used is Path Analysis.The results showed that the board of directors had a significant positive effect on stock prices, independent commissioners had a significant positive effect on stock prices, institutional ownership had no effect on stock prices, return on equity had no effect on stock prices, the board of directors had no effect on return on equity, independent commissioners has a significant positive effect on return on equity, institutional ownership has no effect on return on equity, return on equity does not mediate the relationship between the board of directors and stock prices, return on equity does not mediate the relationship between independent commissioners and stock prices and return on equity does not mediate the relationship between institutional ownership of share prices in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2021 period.Keywords: dewan rediksi, komisaris independent, return on equity
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.
Co-Authors Al-azhary, Intania Putri Andi Marwan Elhanafi Annisa Fadhillah Arief, Muhammad Aulia Zulfa Azwansyah Habibie, Azwansyah Cut Alya Djafar Desi Ika Desi Ika Desi Ika Desi Qonita Ika, Desi Ilham Ramadhan Nasution Iman Indrafana KH Kersna Minan Listiorini M Karya Satya Azhar M Rangga Arofhy Mawarda, Nanda Putri Melva Saidah Tanjung Muhammad Karya Satya Azhar Muhammad Ridwan Fatahillah Nanda Putri Mawarda Naufal Hirmawan Tarihoran Nurasiyah, Nurasiyah Nurhasanah Nurhasanah Pitri Afriani Rizki Fillhayati Rambe Rizki Fillhayati Rambe Ruswan Nurmadi Saputra, Muhammad Zein Siregar, Rosyidah Tommy Tommy Yani Suryani