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All Journal Gadjah Mada International Journal of Business Jurnal RAK (Riset Akuntansi Keuangan) Martabe : Jurnal Pengabdian Kepada Masyarakat Accounting and Business Journal
Eky Ermal M
Universitas Medan Area
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PASAR TRADISIONAL TERHADAP PERKEMBANGAN PENDAPATAN ASLI DAERAH DI PULAU SAMOSIR DANAU TOBA Vina arnita; Eky Ermal M; Dito Aditia Darma
Riset Akuntansi Keuangan Vol 4, No 2 (2019): October 2019
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v4i2.2129

Abstract

Penelitian ini bertujuan untuk menganalisis pasar tradisional terhadapperkembangan pendapatan asli daerah dipulau samosir. Penelitian inimenggunakan metode analsis faktor dengan melihat pengaruh setiap variabelyang ada didalam penelitian ini. Penelitian ini dengan membagikan kuesionerdisetiap pedagang di pasar tradisional. Adapun hasil dari penelitian ini adalahterdapat pengaruh setiap variabel yaitu sumber daya alam,sumber dayamanusia, sumber daya iptek terhadap perkembangan pendapatan daerah.Pengaruh yang tinggi adalah kurangnya pemanfaatan sumber daya iptek untukmemperkenalkan pasar tradisional di Indonesia maupun mancanegara.Sehinggadengan adanya memperkenalkan pasar tradisional disamosir akanmendatangkan turis lokal maupun turis asing untuk menaikkan pendapatandaerah agar pulau samosir dapat terkenal didunia.
The Performance of Socially Responsible Investments in Indonesia: A Study of the Sri Kehati Index (SKI) Abdul Hadi Zulkafli; Zamri Ahmad; Eky Ermal M
Gadjah Mada International Journal of Business Vol 19, No 1 (2017): January- April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.391 KB) | DOI: 10.22146/gamaijb.17959

Abstract

This study examines the performance of the Sri Kehati Index (SKI) against the Jakarta Composite Index (JCI) as the market index, using respective daily index prices from the 1st of January 2009 to the 31st of December 2014. This study uses the risk-adjusted return of Sharpe’s Index, the Adjusted Sharpe’s Index (ASI), Treynor’s Index, Jensen’s Alpha Index, the Adjusted Jensen’s Alpha Index (AJI) and Sortino’s Ratio to examine the performance of the SKI and the JCI. Except for Sharpe’s Index and the Adjusted Sharpe’s Index, the risk-adjusted return performance of the SKI, (Treynor, Jensen’s Alpha, Adjusted Jensen’s Alpha and Sortino) outperforms the JCI as the conventional benchmark. However, Jensen’s Alpha is the only performance measure that is significant and therefore supports that the SKI outperforms the JCI during the overall period from 2009 to 2014. As there is a contradiction between the adjusted returns of Sharpe’s Index/Adjusted Sharpe’s Index and Jensen’s Alpha Index, the hypothesis that the SKI presents a higher risk adjusted performance than the JCI does cannot be accepted. Even though the performance of SKI in this study is slightly lower over the whole period of the study, it is still generating competitive returns.
KEMAMPUAN PEGAWAI BUMDES DALAM MENGAPLIKASIKAN ZAHIR DALAM PEMBUATAN LAPORAN KEUANGAN DI DESA PEMATANG SERAI TANJUNG PURA DI SUMATERA UTARA Vina Arnita; Hernawaty Hernawaty; Eky Ermal M
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i1.118-122

Abstract

In this dedication the researcher helps provide solutions to Bumdes employees to make financial reports. At the beginning of this dedication, the researchers visited Pematang Village, Lemongrass, Tanjung Pura, and Bumdes employees told of their strengths and weaknesses. The deficiencies faced by them were also explained during the visit. The village residents who were in the area of Lemongrass Temple were one of the villages that received grants from the central government. So the problems that arise they do not understand to make computerized financial statements. With this problem the researchers took part in alleviating their problems in making financial statements. The disadvantage faced by them was that the employees in Bumdes only graduated from high school, so they did not know how to make a correct financial report. Educational background for Bumdes employees makes it difficult for them to understand financial statements, researchers provide learning about accounting and accounts from accounting. After they understand new accounts entered into journals. By completing accounts and journals, then they can enter financial reports through the zahir application.
FACTOR INFLUENCING OF PROFITABILITY: A CASE OF TEXTILE AND GARMENT COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Mirwansyah Putra Ritonga; Eky Ermal M; Mhd Zulkifli Hasibuan
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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

Abstract

This study aims to determine whether there is an influence between Current Ratio and Debt to Asset Ratio on Return on Assets in Textile and Garment Companies listed on the Indonesia Stock Exchange. The methodological approach used in this research is associative research. The data analysis techniques, such as a classical assumption test, correlation, t-test, F-test, and the coefficient of determination. Using secondary data, this study obtained from textile and garment companies listed on the Indonesia Stock Exchange, while the samples as the purposive criteria were 8 textile and garment companies from 2008 to 2011. The results showed that the t-test value on Current Ratio and Debt to Asset Ratio are partially significant, also the F test results in the study showed positive results. Based on the coefficient of determination test results, the value of R square in the regression model leads to strong results. It can be seen that Current Ratio and Debt to Asset Ratio have a significant effect on Return on Assets partially or simultaneously.
Co-Authors Abdul Hadi Zulkafli Dito Aditia Darma Hernawaty Hernawaty Mhd Zulkifli Hasibuan Mirwansyah Putra Ritonga Vina Arnita Vina Arnita Zamri Ahmad