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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Krisna: Kumpulan Riset Akuntansi Quantitative Economics Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Majalah Ilmiah Warta Dharmawangsa Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
Tetty Tiurma Uli Sipahutar
Universitas Prima Indonesia
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Pengaruh Arus Kas, Penjualan, Perputaran Piutang Dan Hutang Lancar Terhadap Liquidity Pada Sektor Trade Company Yang Tercatat Di BEI Ines Triastuti Lumbangaol; Elshadai Anlo Melki; Shelly Shelly; Tetty Tiurma Uli Sipahutar
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2554

Abstract

This research aims to examine and analyze the effect of cash flow, sales, turnover of accounts receivable and current payable on liquidity. The population in this study were all trade company sectors totaling 65 issuers and the sample selected based on the criteria was 22 samples using 5 years, so the data totaled 110 data. The data test technique uses classical assumptions, multiple linear regression and hypothesis testing. From the results of the data analysis shows that partially cash flow has a positive effect on liquidity, sales have a negative effect on liquidity, while turnover of accounts receivable and current payable has no effect on liquidity. Simultaneously, cash flow, sales, accounts receivable turnover and current accounts payable affect liquidity. The magnitude of the influence of the independent variables affecting liquidity is 24.7%, where the remaining 75.3% is explained by other factors such as working capital, cash turnover and inventory turnover. Keywords : Cash Flow, Sales, Receivable Turnover, Current Liabilities and Liquidity.
Pengaruh Perputaran Kas, Rasio Lancar, Total Asset Turnover, Dan Debt To Equity Ratio Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Ardin Waruwu; Tetty Tiurma Uli Sipahutar
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2526

Abstract

This study aims to examine the effect of cash turnover, current ratio, total asset turnover, and debt to equity ratio on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a population of 145 companies for the 2017-2019 period. The sample selection process used in this research is using purposive sampling method, with the acquisition of a sample of 75 companies. This research was conducted using multiple linear regression analysis method with SPSS 21 program. Based on the results of the research that has been done, it shows that simultaneously the variables of cash turnover, current ratio, total asset turnover and debt to equity ratio have a significant effect on profitability. Partially, it shows that the cash turnover and debt to equity ratio (DER) variables have no significant effect on profitability. While the current ratio variable has a significant positive effect on profitability, and total assets turn over (TATO) has a significant effect on profitability. Keywords: Cash Turnover, Current Ratio, Total Asset Turnover, Debt To Equity Ratio, Profitability
Sosialiasi Peningkatan Kualitas Koperasi dan UMKM di Lingkungan Koperasi Perkreditan CU. Duta Sumut Abadi Arie Pratania Putri; Benny Rojeston Marnaek Nainggolan; Siti Aisyah Nasution; Tetty Tiurma Uli Sipahutar; Melinda Siregar; Ira Andira
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 1 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.741 KB) | DOI: 10.55338/jpkmn.v3i1.303

Abstract

Koperasi merupakan salah satu dari UKM yang sering ditemui di lingkungan masyarakat. perkembangan koperasi di kota medan semakin berkembang hal ini dibuktikan dengan semakin bertambahnya koperasi di kota medan. lancarnya pertumbuhan koperasi selain dikarenakan kepercayaan masyarakat yang sudah semakin tinggi terhadap koperasi. pertumbuhan Kelembagaan koperasi dapat memberikan penguatan perekonomian dalam rangka penanggulangan kemiskinan dan pengangguran di Kota Medan. Laporan keuangan juga dapat menjadi tolak ukur bagi pemilik dalam memperhitungkan keuntungan yang diperoleh, mengetahui berapa tambahan modal yang dicapai, dan juga dapat memberikan pelatihan dalam melaksanakan pembukuan keuangan selain itu diperlukan pembahasan mengenai Izin usaha sebagai suatu bentuk dokumen resmi dari instansi berwenang,Yang menyatakan sah/dibolehkannya seseorang atau badan untuk Melakukan suatu usaha atau kegiatan tertentu.dalam legalitas usaha di Indonesia. Sosialiasi Tekhnik Penyusunan Laporan Keuangan dan peningkatan kualitas anggota koperasi melalui pengurusan legalitas usaha UMKM di Lingkungan Koperasi Perkreditan CU. Duta Sumut Abadi akan membantu sistem laporan keuangan yang sekarang lebih kondusif dibandingkan dengan sistem yang terdahulu
Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Tercantum Dibursa Efek Indonesia Erik Ferdinand Lubis; Tetty Tiurma Uli Sipahutar
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 5 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i4.1079

Abstract

Kepenelitian tersebut bermaksud guna meneliti pengaruh keadaan keuangan, ukuran perindustrian, proses tumbuh perindustrian serta opini audit periode sebelumnya dalam opini audit going concern. Kepenelitian tersebut yakni kepenelitian kuantitatif serta mengumpulkan data dalam laporan keuangan yang didapatkan dalam www.idx.co.id. Penelitian mengenakan tekhnik purposive sampling serta memperoleh 36 perindustrian sebagai sampel penelitian. Hasil penelitian yakni keadaan keuangan serta proses tumbuh perindustrian enggan terpengaruh secara parsial dalam opini audit going concern. Ukuran perindustrian serta opini audit periode sebelumnya terdapatnya pengaruh dalam parsial dalam opini audit going concern. Serta dalam simultan, kondisi keuangan, ukuran perindustrian, proses tumbuh perindustrian serta opini audit periode sebelumnya terdapatnya pengaruh dalam opini audit going concern. Kata Kunci: keadaan keuangan, ukuran perindustrian, proses tumbuh perindustrian, opini audit  
Bimbingan Pelaporan Keuangan UMKM Desa Paluhmanan Arie pratania; Tetty Tiurma Uli Sipahutar; Benny Rojeston Marnaek Nainggolan
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.1 Desember (2022): SPECIAL ISSUE
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.61 KB)

Abstract

Paluh Manan merupakan salah satu desa yang ada di kecamatan Hamparan Perak, Kabupaten Deli Serdang, provinsi Sumatra Utara, Indonesia.Mayoritas mata pencarian masyarakat di desa ini adalah sebagai nelayan, budi daya ikan tambak dan juga perkebunan kelapa sawit. Selain itu banyak di jumpai pengrajin atap yang dibuat dari daun nipah. Untuk itu disini kami lihat banyak potensi untuk beberapa aktivitas mereka yang menghasilkan sebuah produk sehingga mereka akan menjadi pelaku UMKM.Maka dari itu tujuan pengabdian ini adalah membantu meningkatkan kemampuan para pelaku UMKM untuk memasarkan produk dengan berbasis digital marketing dan melakukan pembukuan yang sederhana dan mudah dimengerti. Metode yang digunakan dalam pelaksanaan pengabdian pada masyarakat di Desa Paluhmanan ini yaitu metode pendekatan dengan melakukan sosialisasi serta pendampingan dengan pendampingan penggunaan social media serta membuat pembukuan laporan keuangan sederhana k.Hasil dari kegiatan yang dilakukan adalah pelaku usaha menyatakan bahwa mengimplementasikan pembukuan pada usaha memberikan efek positif dan sangat penting untuk digunakan bagi usaha agar dapat mengetahui cara menghitung laba atau rugi usaha dan mengukur kemampuan bisnis usaha
Pengaruh Ukuran Perusahaan, Roe, Dan Current Ratio Terhadap Struktur Modal Dimoderating Sales Growth Pada Perusahaan Perdagangan, Jasa, Dan Investasi Di BEI Ade Hartati Girsang; Clara Putri Simamora; Tetty Tiurma Uli Sipahutar
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.2540

Abstract

This research aims to understand the effect of Firm Size, ROE, Current Ratio on Capital Structure moderated by Sales Growth. The population used in this research is trading, service and investment companies listed on the IDX in 2016-2019. According to the total sample criteria, 28 companies were selected from 164 companies. To get real results, we try to test each variable according to the hypothesis. This research uses multiple linear regression analysis methods as well as Moderated Regression Analysis (MRA) which is preceded by descriptive analysis and continued with classical assumption tests. The hypothesis experiment used the F test analysis tool and the t test. The conclusion of this research is that firm size and ROE do not have a partial effect on capital structure, while the current ratio has a partial and significant negative effect on capital structure. The results of the moderation regression analysis are that Sales Growth is unable to moderate Firm Size, ROE , and Current Ratio to Capital Structure. Keywords: Firm Size, ROE, Current Ratio, Sales Growth, Capital Structure.
Return On Assets, Current Ratio,Net Profit Margin, Total Asset Turnover Berpengaruh Terhadap Perkembangan Laba Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015- 2019 Williana Silviani; Rosdiana Panjaitan; Sally Angelika Hutagalung; Tetty Tiurma Uli Sipahutar
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.3367

Abstract

This study aims to test whether Return On Assets, Current Ratio, Net Profit Margin, Total Asset Turnover have an effect on the growth of profits listed on the Indonesia Stock Exchange. This research is a type of quantitative descriptive research, which uses data from 135 large and small trading sector manufacturing companies listed on the Indonesia Stock Exchange. Partially, the variables of return on assets, current ratio and total asset turnover have no effect on profit growth. Meanwhile, the net profit margin variable has a positive effect on profit growth. And simultaneously, the independent variable has no effect on the profit growth variable. The sampling method used in this research is purposive sampling. The method in this research is descriptive analysis method and multiple linear regression analysis method. Keywords: Return On Assets, Current Ratio, Net Profit Margin, Total Asset Turnover, Profit Growth
Pengaruh Modal, SIA, Dan Pendapatan Terhadap Nilai Investasi Dengan Harga Saham Sebagai Variabel Moderating Tetty Tiurma Uli Sipahutar; Citra Pratiwi Sihombing; Febrina Br Manullang; Hantono Hantono
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1591

Abstract

At the beginning of investment activities, potential investors consider what the desired investment value is, what information is needed, how much capital is needed and other considerations. The purpose of this study was to examine the effect of investment capital, accounting information systems, and income on investment value by using stock prices as a moderating variable. And whether the stock price as a moderating variable, as strengthening the independent and dependent variables, or weakening each variable. The population of this research is himself, who is 200 people taken from the large millennial population aged 17-39 years in the city of Medan. The sample includes 133 millennial respondents from the city of Medan. This data processing technique uses Smart PLS-SEM version 3 software with goodness of fit (internal model), R-squared test, Q-squared test, hypothesis test and t-statistics, resulting in the influence of investment capital, accounting information systems (SIA) has a significant influence on investment value. Income has a large influence on investment value, but share price as a moderator weakens the relationship between investment capital, accounting information systems, and income on investment value, thus rejecting suggestions. To give long-term preparedness or funding options, millennials must be interested in investing their money in the capital market. The results of this study have consequences for the larger community, particularly for the younger generation, who may benefit from it by understanding and becoming more interested in participating in the capital market.  
Pengaruh Pengetahuan Pasar Modal, Motivasi, Return Investasi dan Resiko Terhadap Minat Investasi di Pasar Modal Christina Ramadani Br Hasibuan; Tetty Tiurma Uli Sipahutar; Eunike Christina Simbolon; Ria Manurung
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1671

Abstract

The purpose of this study is to examine Capital Market Knowledge, Motivation, Return on Investment, and Risk affect investment interest. The sampling technique used is purposive sampling. In this study, the population used was 200 millennial generation respondents such as students or business people who were born in 1982-2003 in the city of Medan. There were 133 samples that met these characteristics. This study used a quantitative method where researchers distributed questionnaires to be filled out by respondents with the help of the SPSS test tool. Multiple linear analysis is used in data analysis methods. Analytical tests used include normality tests, multicollinearity tests, reliability tests, validity tests, and classical assumption tests. The results of the study show: 1) Investment interest has a positive effect on capital market knowledge (X1), with a regression coefficient of 0.212; 2) A positive relationship between investment interest and motivation (X2) with a regression coefficient of 0.108; 3) A positive relationship between investment interest and investment return (X3), with a regression coefficient of 0.369; 4) A positive relationship between investment interest and risk (X4) which has a regression coefficient of 0.126. Investment interest is influenced by capital market knowledge and investment returns. Investment interest is not influenced by motivation and risk.
Peranan E Commerce Berbasis Website Terhadap Pemasaran Dan Penjualan Bulu Mata Untuk Meningkatkan Daya Saing (Studi kasus: PT. Best Lady Bulu Mata Purbalingga) Ria Manurung; Tetty Tiurma Uli Sipahutar
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 2 No 1 (2021): Seminar Nasional Pertumbuhan Ekonomi 2021 - Ekonomi Kreatif dan UMKM
Publisher : STIE Semarang

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

Abstract

PT. Best Lady merupakan perusahaan industri yang bergerak di bidang produksi dan penjualan bulu mata tiruan. Salah satu strategi untuk meningkatkan daya saing adalah menggunakan media pemasaran yang tepat yang menggabungkan antara media pemasaran offline dan online. Media pemasaran dan penjualan yang dimiliki oleh PT. Best Lady masih konvensional yaitu secara offline. Pemasaran menggunakan sarana media sosial seperti Facebook, WA, Instagram, Twiter dan marketing ke salon-salon sehingga pertumbuhan pasarnya sangat lambat. Pada saat terjadi penjualan sering ada penjual barang reject atau limbah dengan harga sangat murah serta dengan kualitas jelek sehingga merusak harga pasar. Tujuan penelitian membantu PT. Best Lady melengkapi media pemasaran dan penjualan secara online berbasis website untuk memperluas pangsa pasar serta mempercepat laju penjualan. Tahap yang dilakukan adalah analisis e-commerce platform, pendaftaran, pelatihan dan pendampingan penggunaan e-commerce platform, serta dilakukan pemantauan dan rekapitulasi hasil penjualan melalui e-commerce platform tersebut. Hasil penelitian dari 39 responden yang dipilih dari para karyawan pemasaran, penjualan, administrasi dan pelanggan menyatakan bahwa 96,3 % memiliki daya kegunaan, 98% mudah dipelajari baik oleh konsumen maupun pengelola website, 93% lebih efisien dalam pelaporan, dan 93% dapat diterima dengan baik. Situs e-commerce ini dapat diakses oleh seluruh pengguna internet untuk memperbesar jumlah konsumen dan mempermudah PT. Best Lady dalam melakukan penjualan bulu mata dan juga mempermudah pelaporan penjualan yang dibutuhkan.
Co-Authors Ade Hartati Girsang Agus Yanta Ginting Alvina Wijaya Anissa Nirmala Effendy Ardin Waruwu Arie Pratania Arie Pratania Putri Ayu Rukun Hartati Hutabarat Benny Rojeston Marnaek Nainggolan Christian Jerriko Christina Ramadani Br Hasibuan Citra Ayu Sidabutar Citra Pratiwi Sihombing Clara Putri Simamora Derick Jessen Phen Egina Latersia Br Sembiring Milala Elshadai Anlo Melki Erik Ferdinand Lubis Eunike Christina Simbolon Febrina Br Manullang Fenny Fenny Fenny Fenny Hannitra Fitria Ginting Hantono Hantono Harahap, Ahmad Rizki Ines Triastuti Lumbangaol Ira Andira Isieny Wendy Julianty Fortuna Jumides Putri Saragih Konradus Anugrah Kristina Lina Suryani Meiliany Ivana Nikelin Silalahi Novelia Marbun Novi Adriyani Sebayang Regina Christine Simanjorang Reizkey Napitupulu Ria Manurung Rismawati Ndruru Rosdiana Panjaitan Rotua Juniarti Pakpahan Sally Angelika Hutagalung Shelly Shelly Silviana Silviana Siregar, Melinda Siti Aisyah Nasution Stefani Zamili Stella Aurellia Stevanny Stevanny Williana Silviani Yanuari Waruwu Yefta Sabarina Sinaga Yemina Gultom Yohana Fransiska Sinaga Yona Putri Nabayu