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All Journal Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Organum: Jurnal Saintifik Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Jurnal Inovasi Ekonomi International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Trends in Accounting Research International Journal of Community Service Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta International Journal of Trends in Accounting Research
Khairul Azwar
Department Of Accounting, Sekolah Tinggi Ilmu Ekonomi Sultan Agung, Indonesia
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Pengaruh Modal Sendiri, Jumlah Anggota Terhadap Pertumbuhan Koperasi Di Kota Pematangsiantar Supitriyani Supitriyani; Khairul Azwar; Elly Susanti; Astuti Astuti
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1540

Abstract

The purpose of this research is to determine the effect of own capital and the number of members partially and simultaneous on the growth of cooperatives (SHU) in Pematangsiantar City Cooperative in 2017-2019 periods. Data collection in this study is conducted by interview, observation and documentation methods. The sampling technique uses purposive sampling. The number of samples in this study were 17 cooperatives with the 2017-2019 periods with population of 86. The analysis techniques have been carried outusing simple and multiple linear regression, with the program SPSS 21. The partial test results of the t test show that own capital has a positive and significant effect on SHU while the number of members has a negative and significant effect on SHU. Meanwhile the results simultaneous testing hrough the F test shows that the own capital and the number of members have a positive and significant effect on SHU. The results of the determinant test have an adjusted R square (R2) value of 0.227 which means that the effect of own capital and the number of members on SHU is 22.7% and the remaining 77.3% is explained by variables or other factors not examined in this study, such as loan capital, total deposits, business volume and total assets. Keywords : Own Capital, Number of Members, SHU
Indonesia's Capital Market Reaction During The Announcement Of Large-Scale Social Restrictions (Psbb) Volume Ii On Manufacturing Companies Listed On The Indonesia Stock Exchange Khairul Azwar; Elly Susanti; Juan Anastasia Putri; Supitriyani
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.178

Abstract

Since the beginning of the year, the index's performance Combined Share Price (JCI) Tends to decrease and experience Some fluctuations. Some sentiments Affects the movement of JCI. Moment The first two cases of Covid-19 were discovered. On March 2, for example, the price The stock fell 1.68 percent. In fact, down. deeper to 4.9 percent at 23 March in line with concerns market about the spread of the virus [1]. This study aims to determine the difference between Abnormal Return (AR) and Trading Volume Activity (TVA) before and after the Covid-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange. The research was conducted in manufacturing companies registered with 98 companies from September 2020 to October 2020. Data analysis in this study uses different test paired sample t-test, with the study's results showing an insignificant difference in abnormal return before and after the announcement of PSBB I (Large-Scale-Social Restrictions II). At the same time, there are significant differences before and after the announcement of PSBB I for trading volume activity. The results of this study can have implications for investors and potential investors as a source of information in decision making when investing and as a guideline to conduct an analysis of capital market performance as a basis for choosing companies that can provide large returns when important events such as the Covid-19 case occur.
Peranan Nilai Perusahaan dalam Memoderator Pengaruh Fundamental terhadap Kinerja Keuangan pada Perusahaan Sektor Aneka Industri Elly Susanti; Khairul Azwar; Christine Dewi Nainggolan
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.351

Abstract

IHSG fluctuated from 2015 to 2019 due to the trade war between the U.S. and China resulting in the performance of various industrial sector indices declining. In addition, the factors that cause the decline also come from the company's fundamentals (CR, DAR and TATO) The purpose of this study is to review and analyze the role of the company's value in moderating the fundamental influence of the company on financial performance in multi-industry sector companies recorded in the IDX period 2015 - 2019. The type of research used in this research is quantitative research. The population of 50 issuers uses purposive sampling techniques so that the sample used as many as 19 issuers. Data analysis techniques used are descriptive statistical analysis, classical assumption test, hypothesis test and residual test. The results obtained are known simultaneously the fundamentals of the company (CR, DAR and TATO) have a significant effect. Partially CR and TATO have a positive and significant effect on ROA while DAR has a negative and significant impact on ROA which means that by indicating that the company is able to manage the company's working capital by utilizing the company's assets for operational activities it can improve the company's performance but on the contrary with a high level of debt it will decrease financial performance. While the company's value (PBV) has no role in the influence between the company's fundamentals on financial performance
PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT FIRST MEDIA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Nur Safitri; Supitriyani Supitriyani; Debi Eka Putri; Khairul Azwar
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.108

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran kinerja keuangan sebelum dan sesudah akuisisi pada PT First Media, Tbk yang terdaftar di Bursa Efek Indonesia dan untuk mengetahui faktor-faktor yang menyebabkan perbedaan kinerja keuangan sebelum dan sesudah akuisisi pada PT First Media, Tbk yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif, analisis komparatif dan analisis induktif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Sumber data yang digunakan adalah data sekunder. Hasil penelitian ini disimpulkan bahwa Kinerja keuangan perusahaan sebelum akuisisi ditinjau dari Current Ratio (CR), Debt Ratio (DR), dan Debt to Equity Ratio (DER) berfluktuasi dan cenderung menurun, sedangkan nilai Total Asset Turnover (TATO) berfluktuasi dan cenderung meningkat, untuk nilai Return on Asset (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) cenderung meningkat. Kinerja keuangan perusahaan sesudah akuisisi ditinjau dari Current Ratio (CR) berfluktuasi dan cenderung menurun, sedangkan nilai Debt Ratio (DR) dan Debt to Equity Ratio (DER) cenderung meningkat, untuk nilai Total Asset Turnover (TATO) mengalami fluktuasi dan cenderung meningkat. Sedangkan nilai Return on Asset (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) mengalami penurunan.  Faktor kas dan setara kas, piutang kepada pihak ketiga, investasi pada entitas asosiasi, aset tak berwujud, aset pajak tangguhan, utang usaha kepada pihak ketiga, utang bank dan lembaga keuangan jangka pendek, utang bank dan lembaga keuangan jangka panjang, beban akrual, saldo laba, beban layanan, beban keuangan, dan pendapatan menyebabkan perbedaan kinerja keuangan sebelum dan sesudah akuisisi.Kata kunci: Akuisisi, Kinerja Keuangan 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN INDEX LQ 45 PERIODE 2015-2019 Elly Susanti; Khairul Azwar; Astuti Astuti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 7, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v0i0.234

Abstract

Investor memerlukan informasi laba agar dapat menilai kinerja keuangan perusahaan di masa yang lalu guna memprediksi kinerja keuangan perusahaan di masa depan. Oleh karena itu diperlukan laba yang berkualitas yang dapat mencerminkan kinerja keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor faktor (CR, Size, IOS dan DPR) yang mempengaruhi kualitas laba. Penelitian ini dilakukan pada perusahaan Index LQ 45 selama periode 2015-2019, pengambilan sampel dilakukan secara purposive sampling sehingga yang menjadi sampel dalam penelitian ini sebanyak 18 perusahaan. Data dikumpulkan dengan menggunakan teknik dokumentasi, sedangkan analisis data menggunakan uji asumsi klasik dan pengujian hipotesis. Dari penelitian ini diperoleh hasil bahwa CR, Size, DAR, IOS dan DPR memiliki pengaruh yang signifikan secara simultan. Secara parsial CR, Size, IOS dan DPR memiliki pengaruh positif signifikan terhadap kualitas laba sedangkan DAR memiliki pengaruh negatif tidak signifikan terhadap kualitas laba.Kata kunci: Kualitas Laba, CR, Size, DAR, IOS dan DPR
LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SERTA UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERAT PADA PERUSAHAAN MAKANAN DAN MINUMAN Yerisma Welly; Elly Susanti; Khairul Azwar; Ernest Grace
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.115

Abstract

Tujuan penelitian ini untuk mengetahui gambaran leverage, profitabilitas, ukuran perusahaan dan nilai perusahaan, pengaruh leverage dan profitabilitas terhadap nilai perusahaan baik secara simultan maupun parsial serta kemampuan ukuran perusahaan dalam memoderasi hubungan leverage dan profitabilitas dengan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2013-2017. Populasi dalam penelitian ini sebanyak 18 perusahaan dan kriteria pengambilan sampel menggunakan purposive sampling sehingga sampel dalam penelitian ini sebanyak 6 perusahaan. Desain penelitian yang digunakan adalah penelitian kepustakaan. Teknik analisis data menggunakan uji asumsi klasik, analisis deskriptif kualitatif dan kuantitatif. Hasil penelitian menunjukkan leverage, profitabilitas dan nilai perusahaan mengalami penurunan sedangkan Size mengalami peningkatan. Hasil uji hipotesis pertama menunjukkan bahwa secara simultan leverage dan profitabilitas berpengaruh terhadap nilai perusahaan, sedangkan secara parsial leverage berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan dan untuk nilai profitabilitas berpengaruh positif dan signifikan. Hasil uji hipotesis kedua disimpulkan bahwa ukuran perusahaan mampu memoderasi namun tidak signifikan hubungan leverage dan profitabilitas dengan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2017.Kata Kunci: Leverage, Profitabilitas, Ukuran Perusahaan dan Nilai Perusahaan
PENGARUH STRUKTUR MODAL, AKTIVITAS DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Reza Kurniawan Sitorus; Yansen Siahaan; Elly Susanti; Khairul Azwar
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.839 KB) | DOI: 10.37403/financial.v5i1.91

Abstract

This research results can be concluded as follows, average LTDER and ROA tend to decrease while the average TATO and working capital tend to increase, the results of multiple linear regression testing revealed that the capital structure, activities and working capital have a positive effect on profitability, the correlation coefficient test results have a strong relationship between capital structure, activities, working capital with profitability. While the coefficient of determination (R Square) states that profitability is influenced by capital structure, activities and working capital dan the research hypothesis H0 is rejected, meaning that the capital structure, working capital, activities and significant effect on profitability.               The suggestions for company in this research is that companies optimize debt management so that the debt that has been turned into corporate capital can be maximized, optimize inventory to increase sales, further improve the management of working capital so that capital can be used optimally to increase profits, the company more maximize asset management so that there is no accumulation of funds that will result in more optimal profit. Keywords: Capital Structure, Activities, Working Capital and Profitability
The Implementation of Springate, Altman, Grover and Zmijewski Models in Measuring Financial Distress Supitriyani; Astuti; Khairul Azwar
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Companies that have improved company performance will have good prospects in the future. In addition, the company also needs some good strategy and planning to stay afloat in running its business. One of the strategies carried out by the company is to avoid the occurrence of a level of financial difficulties (financial distress). The goal of the study was to determine bankruptcy predictions and find out the most accurate methods for measuring bankruptcy among Springate, Altman, Grover and Zmijewski models. The data collection techniques used are documentation techniques while the data analysis techniques used are qualitative descriptive analysis techniques and comparative analysis techniques. The results showed that there was a predictive difference between Springate, Altman, Grover and Zmijewski models in predicting bankruptcy (financial distress). The Altman model is the most accurate prediction model in predicting bankruptcy with the highest degree of accuracy which then continued the Springate model, Grover model and finally the Zmijewski model. The renewal of previous research is to use four methods of predicting bankruptcy at once, different research objects and times from previous researchers
Assistance In Preparing Financial Statements On Umkm Sahabat In Nagori Karang Bangun Huta Iv, Siantar District, Simalungun Regency Elly Susanti; Khairul Azwar; Christine D. Nainggolan; Astuti; Ernest Grace
International Journal Of Community Service (IJCS) Vol. 1 No. 2 (2021): August 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v1i2.21

Abstract

The purpose of this community service activity is to provide understanding, skills and knowledge in the preparation of financial statements. This community service was conducted at UMKM Sahabat in Nagori Karang Bangun Huta IV, Siantar District, Simalungun Regency. The method of implementation of this activity is carried out using the method of action research activities. The service team conducted activities consisting of two activities, namely the supply of financial report preparation instruments as well as training workshops on the preparation of financial statements. This assistance is done with a sense of kinship so that this assistance runs smoothly, relaxed, directed and the material remains mastered by partners with interactive discussion mentoring methods
Pengaruh Informasi Akuntansi terhadap Harga Saham Serta Dampaknya terhadap PBV pada Sub Sektor Farmasi yang Terdaftar di BEI Khairul Azwar; Elly Susanti; Widia Astuty
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.447 KB) | DOI: 10.36778/jesya.v3i2.203

Abstract

This research was conducted to determine the effect of accounting information on stock prices and their impact on PBV. Data analysis techniques with path analysis. This research is in the pharmaceutical sub-sector. The results of the F test study, obtained independent variables affect the dependent variable. In t-test accounting information does not have a significant effect on stock prices, while the ROE variable has an effect on stock prices. Furthermore, for stock prices, there is no impact between the influence of accounting information on PBV
Co-Authors Astuti Astuti Astuti Astuti Astuti Astuti Christine D. Nainggolan Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Dewi Nainggolan Debi Eka Putri Elly Susanti Elly Susanti Ernest Grace Ernest Grace Juan Anastasia Putri Nelly Ervina Nur Safitri Reza Kurniawan Sitorus Rio Jaya Lestari Br Lumban Gaol Simon Maruli Panjaitan Supitriyani Supitriyani Supitriyani Supitriyani Supitriyani Supitriyani Togi Togi Vina Merina Br Sianipar Welly, Yerisma Widia Astuty Yansen Siahaan