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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Proceeding of The International Conference on Economics and Business The Es Accounting and Finance
Nina Andriany Nasution
Universitas Pembangunan Panca Budi
Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences Other

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PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, PERPUTARAN KAS, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN RETURN ON ASSET TERHADAP LIKUIDITAS PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Nina Andriany Nasution; Hani Giofani Lumbantoruan
Jurnal Abdi Ilmu Vol 14 No 1 (2021): Jurnal Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This study entitled "The Effect of Working Capital Turnover, Accounts Receivable Turnover, Inventory Turnover, Cash Turnover, Company Size, Company Growth And Return On Assets Towards Liquidity In LQ-45 Companies Listed On The Indonesia Stock Exchange". This study aims to analyze working capital turnover, accounts receivable turnover, inventory turnover, cash turnover, company size, company growth and return on assets on liquidity in LQ-45 companies with multiple regression analysis. The population in this study are LQ-45 companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The samples studied were 10 LQ-45 companies for the 2015-2019 period. The data used in this research is secondary data. The data were processed using multiple linear regression using SPSS Version 23.0. The results showed that partially working capital turnover, accounts receivable turnover, inventory turnover, cash turnover, company size, company growth and return on assets had a positive and significant influence on liquidity.
PENGARUH UKURAN PERUSAHAAN ( FIRM SIZE ) DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nina Andriany Nasution; Widya Sari
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Pasar modal memiliki fungsi sebagai sarana dalam penambahan modal bagi perusahaan yang ada di dalamnya untuk memperoleh dana dari investor yang menginvestasikan dananya. Selain itu, fungsi pasar modal yaitu sebagai sarana pemerataan pendapatan, peningkatan kapasitas produksi, penciptaan lapangan kerja, indicator perekonomian negara, dan peningkatan pendapatan negara. Adapun tujuan dalam penelitian ini yaitu untuk mengetahui dan menganalisis pengaruh Ukuran Perusahaan dan Profitabilitas (Return On Equity) secara bersama sama terhadap HargaSaham.Jenis penelitian yang penulis gunakan yaitu pendekatan asosiatif bersifat kuantitatif. Penelitian asosiatif yaitu penelitian yang bertujuan untuk mengetahui pengaruh antara satu variabel dengan variabel lainnya. Sampel dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia. Sumber datadiperoleh dari laporan keuangan publikasi yang berasal dari website Bursa Efek Indonesia periode 2012 hingga 2016. Berdasarkan hasil penelitian diperoleh hasil bahwa variabel Return On Equity berpengaruh positif dan signifikan terhadap Harga Saham sedangkan Ukuran Perusahaan memiliki pengaruh signifikan terhadap harga saham. Berdasarkan Hasil Uji-F diperoleh hasil bahwa variabel Return On Equity dan Ukuran perusahaan atau Firm Size memiliki pengaruh secara bersama-sama dan signifikan terhadap Harga Saham.
PENGARUH CASH FLOW, ACCOUNT RECEIVABLE TURNOVER, MODAL KERJA DAN PERTUMBUHAN PENJUALAN TERHADAP LIKUIDITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Nina Andriany Nasution; Armalita Oktari
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

The purpose of this study was to determine the effect of Cash Flow on Liquidity, to determine the effect of Account Receivable Turnover on Liquidity, to determine the effect of Working Capital on Liquidity and to determine the effect of Sales Growth on Liquidity in Manufacturing companies listed on the IDX 2016-2019 Period. The population in this study were all manufacturing companies listed on the IDX as many as 173 companies and samples from the study were 56 companies with 4 years of observation totaling 192 samples. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive statistics, Multiple Linear Regression Analysis, and the Determinant Coefficient Test. The results showed that Cash Flow, Account Receivable Turnover, Working Capital, Sales Growth together had a significant and significant effect on Liquidity in Manufacturing Companies Listed on the IDX for the 2016-2019 period. Partially Cash Flow has a positive and significant effect on Liquidity, Account Receivable Turnover partially has a negative an insignificant effect on Liquidity, Working Capital partially has a positive and significant effect on Liquidity, and Sales Growth partially has a negative and insignificant effect on Liquidity in the company Manufacturers listed on the IDX for the 2016-2019 period. The coefficient of determination test results with the R Square value of 0.421 or 42.1% of the liquidity variable can be explained by Cash Flow, Account Receivable Turnover, Working Capital, and Sales Growth, while the remaining 57.9% is from other variables not examined. by this research.
Kualitas Audit Syariah Dalam Meningkatkan Kinerja Keuangan Bank Umum Syariah Nina Andriany Nasution
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.4548

Abstract

Sharia audit quality which includes Sharia Accounting Standards (SAS), Standard Operating Procedures (SOP), Internal Audit Competence and External Audit Independence can support the improvement of Islamic financial performance consisting of CAR, NPF, ROA, FDR and BOPO. This shows the continuity of sharia compliance and professionalization provided by the quality of sharia audits according to sharia accounting standards and following sharia standard operating procedures to improve the financial performance of Islamic commercial banks by assessing the profitability, liquidity and investment of Islamic commercial banks. The purpose of this study is to analyze the quality of sharia audits in improving the financial performance of Islamic commercial banks. The method used in this research is quantitative descriptive method with analysis techniques using the SEM (Structural Equation Modeling) method with secondary data sources from Islamic Banking Statistics. The results of this study indicate that there is an effect of sharia audit quality on improving the financial performance of Islamic commercial banks.
Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Makanan dan Minuman Tbk Vina Arnita; Nina Andriany Nasution; Murnihati Murnihati
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 1 (2021): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.713 KB) | DOI: 10.34007/jehss.v4i1.575

Abstract

The research aims to analyze the influence of the investment opportunity set, profitability and operating leverage on the capital structureof food and beverage companies listed on the Indonesian Stock  Exchange for the 2014-2018 period. Determination of samples using purposive sampling with criteria namely food and beverage companies listed on the Indonesian Stock Exchange and those who publish financial statements in a row during the 2014-2018 period, obtained 10 companies that meet the criteria and 5 years of observation to produce 50 samples. The results of the study indicate that the investment opportunity set variable in a negative and not significant effect on capital structure with a significance value of 0,129> 0,05, profitability in a positive and significant effect on capital structure with a significane value of 0,031< 0,05 and operating laverage in a prsial positive and significant effect on capital structure with a significance value of 0,030< 0,05. Investment opportunity set, profitability and operating laverage simultaneously influence the capital structure with a significance value of 0,049 > 0,05. Investment opportunity set, profitability and operating laverage are able to explain the capital structure of 10,5% is expalined by other factors not included in this study.
Optimization of Profit Sharing Financing in MSME Development in Medan Sharia People's Financing Bank (BPRS) Nina Andriany Nasution; Vina Arnita
Proceeding of The International Conference on Economics and Business Vol. 2 No. 1 (2023): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v2i1.266

Abstract

Develop MSMEs more quickly through capital facility policies in optimizing financing and obtaining profits with the profit sharing method at the Medan Sharia People's Financing Bank (BPRS). Based on this phenomenon, this research is intended to look at Financing Optimization, Mudharabah Financing and Profit Sharing at the Medan Sharia People's Financing Bank (BPRS). This type of research with a quantitative descriptive approach with secondary data. The data analysis technique used in this study is Multiple Linear Regression Analysis. The results of this study indicate that Optimization of Financing has a positive and significant partial effect on MSME Development, this is done if the objective of optimizing financing is related to profits. Mudharabah financing has a partially positive and significant effect on the development of MSMEs, this occurs because the level of financing can be seen from the increase in sales turnover. Profit Sharing has a positive and significant partial effect on MSME development, because the net profit obtained from MSME activities is shared by looking at the increase in MSME equity (net activation). The most common Micro, Small and Medium Enterprises (MSMEs) faced by companies are Asset development in MSMEs has been defined based on net worth and annual sales results which show that the Micro, Small and Medium Enterprises (MSMEs) segment in Indonesia has a strategically important role in economic development. Government regulations further regulate business development, partnerships, licensing, as well as coordination and control of Micro, Small and Medium Enterprises (MSMEs). Small, medium and micro businesses cannot repay loans to the financial sector, such as banks and non-banks (cooperatives), so there is a risk of default by the debtor (non-payment). On the other hand, liquidity in the financial sector was disrupted by a large increase in member withdrawals, but this was not offset by income from member loan repayments. This had a significant impact on members' distrust in the financial sector, which Financing Optimization, Mudharabah Financing and Profit Sharing have a positive and significant simultaneous effect on MSME Development. The regulation describes the standards for Micro, Small and Medium Enterprises (MSMEs) in Indonesia, namely: a. Micro Enterprises are productive businesses owned by individuals or individual business entities that meet the criteria for small businesses
ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MEDAN Nina Andriany Nasution
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.11218

Abstract

This research aims to prepare a Budget Realization Report (LRA) which includes ratios with criteria. The theory used in this research is government accounting standards and the hypothesis proposed is that income variance is unfavorable, regional independence is very good and the effectiveness of PAD is quite effective. That the analytical tool in this research uses a quantitative descriptive method, namely by studying government accounting standards applied in the field so that there are differences with phenomena and the field in the field of the Medan City Regional Financial and Asset Management Agency (BPKAD). Based on the research results, it can be concluded that regional revenues have not been able to obtain revenues exceeding the budgeted amount and have not been able to increase original regional revenues, including revenues. Keywords: Budget Realization Report, Income Analysis and PAD Effectiveness
Analysis of Return on Equity and DER on Economic Value Added at PT. BPRS Puduarta Insani Deli Serdang District Nina Andriany Nasution; Fitri Yani Panggabean; Khairani Agustin
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.298

Abstract

To analyze Return on Equity and DER (Debt to Equity Ratio) on Economic Value Added at PT. BPRS Puduarta Insani Deli Serdang District. Specifically, to analyze the measurement of Return on Equity (ROE) and DER on Economic Value Added (EVA). Uses Regression Data Type from 2016 - 2023, Multiple Linear Regression. The results are: 1) ROE has a positive and partially significant effect on EVA, because an increase in equity can increase the added value of positive EVA at PT. BPRS Puduarta Insani Deli Serdang; 2) DER has a negative and partially significant effect on EVA, because debt that exceeds the asset value can reduce the equity value. Low Equity will cause a negative EVA value at PT. BPRS Puduarta Insani Deli Serdang; 3) ROE and DER simultaneously have a positive and significant effect on EVA at PT. BPRS Puduarta Insani Deli Serdang District.
Co-Authors Armalita Oktari Fitri Yani Panggabean Hani Giofani Lumbantoruan Khairani Agustin Murnihati Murnihati Vina Arnita Widya Sari