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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP TINGKAT LIKUIDITAS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahmat Hidayat
JURNAL MANAJEMEN Jurnal Manajemen Volume 4 Nomor 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Penelitian ini bertujuan untuk: (1) menguji secara parsial pengaruh perputaran kas dan perputaran piutang terhadap likuiditas pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia; (2) menguji secara simultan pengaruh perputaran kas dan perputaran piutang terhadap likuiditas pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia; (3) mengetahui rasio keuangan (pengaruh perputaran kas dan perputaran piutang) yang paling dominan berpengaruh perputaran piutang terhadap likuiditas (current ratio) pada perusahaan Otomotif di Bursa Efek Indonesia.Teknik pengambilan sampel yang digunakan adalah purposive sampling dimana diperoleh sampel sebanyak 12 perusahaan untuk periode penelitian 2008-2011. Pengujian yang digunakan dalam penelitian ini adalah uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi). Regresi linear berganda digunakan sebagai alat analisis dan untuk menguji hipotesis digunakan uji-t, uji-F dan uji koefisien determinasi.Hasil uji statistik menunjukan bahwa secara parsial perputaran kas tidak berpengaruh signifikan terhadap likuiditas (current ratio), sedangkan perputaran piutang berpengaruh signifikan terhadap likuiditas (current ratio). Perputaran kas dan perputaran piutang secara simultan tidak berpengaruh signifikan terhadap likuiditas (current ration). Dengan demikian para pengguna laporan keuangan dapat mempertimbangkan rasio-rasio tersebut sebagai alat pertimbangan dalam pengambilan keputusan.

Kinerja Keuangan dalam Perspektif Rasio Arus Kas Pada Perusahaan Pertambangan Study Bursa Efek Indonesia Rahmat Hidayat
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL)
Publisher : CERED Indonesia Institute

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The purpose of this study was to determine and analyze the cash flow ratio in assessing the financial performance of PT. Adaro Energy. The tools used to analyze the cash flow ratio are Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Liabilities (CKHL), Capital Expenditure Ratio (PM) and Total Debt Ratio (TH). Descriptive research approach, the type of data used is quantitative data, data sources used are secondary data and primary data. Data collection techniques used are documentation and interviews. The data analysis technique used is content analysis technique. Based on the results of the study, it is known that the financial performance of PT. Adaro Energi which was measured using the Operating Cash Flow Ratio (AKO) in 2014 to 2018 was not good.

Effect of company size and profitability on tax aggressiveness listed on the indonesia stock exchange Surya Sanjaya; Parlindungan; Rahmat Hidayat; Edisah Putra Nainggolan; Gina Surna
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.175

This study aims to determine the effect of company size and profitability partially and simultaneously on tax aggressiveness in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The approach used in this study is quantitative. The population in this study is all registered pharmaceutical companies. on the Indonesia Stock Exchange (IDX) in 2017-2021. Sampling used purposive sampling method using certain criteria. The sample of this study was 10 companies from 12 companies. The analytical method used to test the hypothesis was to use multiple linear regression analysis. The results of the study show that partially firm size has no significant effect on tax aggressiveness. Profitability has a significant effect on tax aggressiveness. Then firm size and profitability have a significant effect on tax aggressiveness simultaneously.

MODEREASI RETURN ON ASET PADA DETERMINAN INTELECTUAL CAPITAL Rahmat Hidayat; Edisah Putra Nainggolan
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.665

This study aims to analyze the moderation of return on assets on the factors that influence the disclosure of Intellectual Capital in industrial companies listed on the Indonesia Stock Exchange. The determining factors are company size and managerial ownership. The analysis technique used is multiple linear regression analysis. The results show that partially company size has an effect on Intellectual Capital disclosure, managerial ownership has an effect on Intellectual Capital disclosure, Return on Assets moderates the effect of company size and managerial ownership on Intellectual Capital disclosure, in Industrial companies which are listed on the Indonesia Stock Exchange

Analisis Efektivitas Restrukturisasi Dalam Penyelesaian Pembiayaan Bermasalah di Bank Sumut Cabang Syariah Pematangsiantar Erna Erna; Rahmat Hidayat
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari - Mei 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This study aims to determine the effectiveness of restructuring in solving problematic financing at Bank Sumut Syariah Pematangsiantar. This research was obtained on the assumption that restructuring is very effective in solving problem financing. The method used in this research is a descriptive qualitative method. Data collection techniques in this study are using observation, interviews, and documentation. Based on the results of research and data analysis, it was concluded that there were two factors causing problematic financing, where internal factors were the bank's inaccuracy in analyzing customer eligibility, lack of supervision of customer business conditions, and customers using financing funds for other purposes. While external factors, namely the customer's business is not running smoothly, and come from an unstable economy. Based on data on the health analysis of APYD banks, 12.07% were in the fairly healthy category. RR of 86.19%, this indicates the health of the bank's financing is in the good category, so that it can reduce the level of congestion. Financing restructuring is very effective for troubled financing because with the relief provided by the bank, the customer will be able to return to paying bills according to the agreed maturity date

BUYING DECISION INFLUENCE WITH PRICE, PRODUCT QUALITY AND PROMOTING Rahmat Hidayat
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 1 (2021): May 2021
Publisher : CERED Indonesia Institute

Consumers continue to experience rashes due to inappropriate skin care, use of counterfeit products, and use of harmful ingredients such as skin care ingredients that influence Nature Republic skin care product decisions. The purpose of this study was to analyze and determine the effect of product quality, price and promotion which simultaneously or partially influences consumer purchasing decisions for Generation Y Skincare Nature Republic products in Binjai City. This research is a combined quantitative research. The population in this study was Generation Y in Binjai and the sample used in this study was 96 people using the Objective Sampling method. The data collection method in this study used a questionnaire. The data analysis technique in this study used multiple linear regression, classical hypothesis testing, t test and F test, and the coefficient of determination. Part of product quality has a big influence on purchasing decisions, part of price has a big influence on purchasing decisions, and promotions have a big influence on purchasing decisions. At the same time, product quality, price and promotion will have a significant impact on purchasing decisions for Generation Y skin care products in Binjai City. and promotions have a great influence on purchasing decisions. At the same time, product quality, price and promotion will have a significant impact on purchasing decisions for Generation Y skin care products in Binjai City. and promotions have a great influence on purchasing decisions. At the same time, product quality, price and promotion will have a significant impact on purchasing decisions for Generation Y skin care products in Binjai City.

The Effect of Social Media on Gen Z, Impulse Buying and Lifestyle in Purchase Decisions Hanifa Yasin; Julita Julita; Rahmat Hidayat
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2559

Social media provides wide and easy access to various brands, products, and user reviews. Generation Z can easily search for information about the products they are interested in, read reviews, and see recommendations from other users. This enables them to make more informed purchase decisions, but it can also lead to hasty decision-making. The purpose of this study is to examine the effects of social media on Gen Z, impulse buying, and lifestyle on fashion product purchase decisions in Medan City. This research adopts a quantitative approach. The population consists of Generation Z individuals in Medan City, with a purposive sample of 100 respondents. The research findings indicate that social media, impulse buying, and lifestyle have both partial and simultaneous effects on purchase decisions.

Determinants of Employee Performance PT. Perkebunan Nusantara in North Sumatra Dody Salden Chandra; Edisah Putra Nainggolan; Rahmat Hidayat
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2575

This study aims to analyze the determinants of factors that influence the performance of employees of PT. Nusantara Plantations in North Sumatra. Employee Performance is influenced by several factors including Compensation, Authentic Leadership Style, and Intrinsic Motivation. The population in this study is PT. Perkebunan Nusantara in North Sumatra and taking samples in Medan City, namely PTPN II, and PTPN III. This study used a quantitative approach, the data were analyzed using multiple linear regression analysis techniques. The results of the study show that partially and simultaneously compensation, authentic leadership style, and intrinsic motivation have a positive and significant effect on employee performance.

DETERMINAN MINAT MAHASISWA BERINVESTASI DI PASAR MODAL Rahmat Hidayat; Edisah Putra Nainggolan
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1575

This research aims to analyse the factors that influence students' interest in investing in the capital market. The determining factors are education, risks and profits, and availability of funds. The analysis technique used is the Structural Equation Model (SEM) with the Smart PLS V. 3.2 application tool. The research results show that education has a positive and significant effect on students' interest in investing in the capital market. Education, both formal and non-formal, will encourage students' understanding of the importance of investment, both in the capital market and investment in other sectors. Profits and risks have a positive and significant effect on students' interest in investing in the capital market. Profits will encourage students' interest in investing in the capital market. This is the main factor that attracts students' interest. The source of funds has a positive and significant effect on students' interest in investing in the capital market. Students who have excess sources of funds or have sources of income tend to be more interested in investing in the capital market. Conversely, if students do not have excess sources of funds, they will choose the safe route by not investing in the capital market.

MODEREASI RETURN ON ASET PADA DETERMINAN INTELECTUAL CAPITAL Rahmat Hidayat; Edisah Putra Nainggolan
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.665

This study aims to analyze the moderation of return on assets on the factors that influence the disclosure of Intellectual Capital in industrial companies listed on the Indonesia Stock Exchange. The determining factors are company size and managerial ownership. The analysis technique used is multiple linear regression analysis. The results show that partially company size has an effect on Intellectual Capital disclosure, managerial ownership has an effect on Intellectual Capital disclosure, Return on Assets moderates the effect of company size and managerial ownership on Intellectual Capital disclosure, in Industrial companies which are listed on the Indonesia Stock Exchange

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