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Ady Inrawan
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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Kontribusi Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan IDX 30 Debi Eka Putri; Darwin Lie; Ady Inrawan; Sisca Sisca
Jurnal Ilmu Manajemen Vol 9 No 4 (2021)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.854 KB) | DOI: 10.26740/jim.v9n4.p1572-1581

Abstract

This study aimed to determine the effect of liquidity, leverage, and capital intensity on tax aggressiveness. The population in this study are all companies listed in the IDX during the research period: 2017-2020 and not in the banking sector. The sampling technique used is purposive sampling. The sample obtained is as many as 13 companies, with the number of observations being 52. The findings are that there is no significant effect between liquidity, leverage, and capital intensity on tax aggressiveness. At a high level of liquidity, the company can pay off its short-term obligations, including in terms of taxation. The leverage of small or large companies does not affect management to do tax avoidance. Companies with high fixed assets bear an increased tax burden as well. Some companies have set assets whose economic benefits have expired but are not derecognized and for movable assets.
IMPACT OF ADOPTION OF FINANCIAL STANDARDS AND INNOVATIONS ON SME BUSINESS PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS A MEDIATION Ady Inrawan; Hery Pandapotan Silitonga; Fitria Halim; Acai Sudirman; Darwin Lie
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 11 No 1: Desember 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v11i1.5757

Abstract

This study aims to determine the role of competitive advantage in mediating the relationship between the adoption of financial reporting standards and innovation on the business performance of SMEs in Pematangsiantar City. This study uses a research design with a quantitative approach to causality. Data collection techniques using observation, interviews, questionnaires and documentation. The sampling method used in this study is the convenience sampling method. The data analysis method used is Partial Least Square (PLS).The data analysis test tool uses the statistical software Smartpls 3.0. The results showed that innovation and competitive advantage had a significant effect on business performance, the adoption of financial reporting standards on business performance obtained an insignificant impact. Whereasthe effect of the adoption of financial reporting standards on competitive advantage obtained significant results. Furthermore, the effect of innovation on competitive advantage obtained insignificant results. Then competitive advantage can mediate the relationship between the adoption of financial reporting standards on business performance. Furthermore, the competitive advantage variable is not able to mediate the relationship between innovation and business performance.
Pengaruh Likuiditas dan Solvabilitas Terhadap Rentabilitas Modal Sendiri pada PKPRI di Kabupaten Simalungun Ady Inrawan; Jubi Jubi; Hery Pandapotan Silitonga; Acai Sudirman
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3461

Abstract

Creating a just and prosperous society is one of the ideals or goals of Indonesia's national development. Various types of businesses are carried out to obtain venture capital in conducting economic activities, the existence of financial institutions, especially cooperatives, is participating in supporting business capital. This study aims to (1) test and analyze the effect of liquidity on the profitability of their own capital, (2) test and analyze the effect of solvency on the profitability of their own capital, (3) test and analyze the effect of liquidity and solvency together on the profitability of their own capital. The data used is quantitative data sourced from secondary data. The analytical method used is multiple linear regression analysis. The results of this study indicate that (1) liquidity does not affect the profitability of equity capital, (2) solvency affects the profitability of equity capital, (3) liquidity and solvency together influence the profitability of equity capital.
DAMPAK STRUKTUR ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Verda Desi Yolanda Panggabeam; Ady Inrawan; Hery Pandapotan Silitonga; Lenny Dermawan Sembiring
SULTANIST: Jurnal Manajemen dan Keuangan Vol 7, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v7i2.157

Abstract

Tujuan penelitan ini untuk mengetahui pengaruh struktur aset dan ukuran perusahaan terhadap struktur modal. Metode yang digunakan analisis deskriptif kuantitatif. Analisis data digunakan uji asumsi klasik, regresi linier berganda, koefisien korelasi, determinasi, uji F dan uji t. objek pada Perusahaan Sub Sektor perkebunan yang terdaftar di Bursa Efek Indonesia untuk laporan keuangan periode 2011-2017. Hasil penelitian dapat disimpulkan sebagai berikut: 1. Hasil pengujian analisis regresi linear berganda diketahui bahwa struktur aset berpengaruh positif, sedangkan ukuran perusahaan berpengaruh negatif terhadap struktur modal. 2.Hasil koefisien korelasi menunjukkan bahwa hubungan struktur aset dan ukuran perusahaan terhadap struktur modal berada pada tingkat yang sedang, sedangkan koefesien determinasi sebesar 27,40% tinggi rendahnya struktur modal dapat dijelaskan oleh struktur aset dan ukuran perusahaan 3. Uji Hipotesis, untuk hasil uji F adalah struktur aset dan ukuran perusahaan berpengaruh signifikan terhadap struktur modal, dan uji t bahwa struktur aset berpengaruh signifikan terhadap struktur modal dan ukuran perusahaan berpengaruh tidak signifikan terhadap struktur modal.
PENGARUH ETOS KERJA DAN KEPUASAN KERJA TERHADAP DISIPLIN KERJA PEGAWAI PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) PEMATANGSIANTAR Pradita Pradita; Darwin Lie; Efendi Efendi; Ady Inrawan
SULTANIST: Jurnal Manajemen dan Keuangan Vol 6, No 1 (2018): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.052 KB) | DOI: 10.37403/sultanist.v6i1.113

Abstract

As for this research problem formula is how work ethics and job satisfaction on working discipline at Kantor Pelayanan Perbebndaharaan Negara (KPPN) Pematangsiantar. Research Method used in this writing is library research and field research. Its population and sample is employees Pelayanan Perbebndaharaan Negara (KPPN) Pematangsiantar  amount to 28 people. Considering responder amount less than 100 people to reply the questionnaires which writer propagate and availibility of writer time and also for the accuracy of result of research. In this study using  qualitative data and quantitative data, and technique of data collecting by questionnaires, interview and documentation. Then technique analyse the data use the descriptive method qualitative and quantitative descriptive method.Result of analysis from linear regresi modestly that is Ŷ=35,010 + 0,491X1 + 0,763X2 meaning there are positive influence work ethics and job satisfaction on working discipline at Kantor Pelayanan Perbebndaharaan Negara (KPPN) Pematangsiantar. The strength of relationship between the variables is very strength, that is r= 0,781. From coefficient determinasi can explainable high and low of customer’s purchase decision 61%, and the rest 39 % explained by other factor which is not discussed in this research. From result of processing and calculation questionnaires, writer get the conclusion that work ethics and job satisfaction applied by work ethics and job satisfaction on working discipline at Kantor Pelayanan Perbebndaharaan Negara (KPPN) Pematangsiantar.an effect on to working discipline. This matter is proved by hypothesis test either simultaneously where result test the fhitung (19,537) > ftabel (3,39) and which significant 0,000 < alpha 0,05. Keywords: Work Ethics, Job Satisfaction,Working Discipline
ANALISIS LIKUIDITAS, SOLVABILITAS DAN KEBIJAKAN DIVIDEN DAPAT MENINGKATKAN NILAI PERUSAHAAN PADA PT KEBELINDO MURNI,Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Demak Aldi Pardede; Jubi Jubi; Ady Inrawan; Juan Anastasia Putri
SULTANIST: Jurnal Manajemen dan Keuangan Vol 7, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.718 KB) | DOI: 10.37403/sultanist.v7i1.138

Abstract

The purpose of this study are: 1. To find out an overview of liquidity, solvency, dividend policy and company value in PT Kabelindo Murni, Tbk, which is listed on the Indonesia Stock Exchange. 2. To find out what factors cause company value in PT Kabelindo Murni, Tbk to increase.               The author's research was conducted using qualitative descriptive analysis techniques, comparative analysis techniques and inductive analysis techniques. The type of data in the study are qualitative data and quantitative data. The data source used is secondary data. Data collection in research is documentation techniques.               The results of this study concluded 1. The average value of liquidity with the parameter Current Ratio (CR) fluctuates and tends to increase, but the increase in current assets was followed by an analysis with a decrease in the value of current liabilities. 2. The average solvency value with the parameters Debt to Asset Ratio (DAR) fluctuates and tends to decrease, this is due to a decrease in debt which is higher than the decrease in the total assets of the company. 3. Dividend Policy (DPR) experienced fluctuations and tended to increase. This was caused by an increase in dividends per share while there was a decrease in earnings per share. 4. The company value with PBV parameters fluctuates and tends to increase, this is due to an increase in stock prices higher than the increase in book value per share.               Suggestions for this research are: It is better for companies to add working capital by making long-term debt to buy inventory that can increase sales, it is best for companies to increase sales and reduce operating expenses so that profits can increase and increasing profits can increase EPS so that the DPR can be controlled, it is best for companies to increase profits by increasing sales and streamlining operating expenses. Increasing profit can be used as working capital of the company. Keywords : Liquidity Analysis, Solvability, Dividend Policy and  Company Value
EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DALAM MENINGKATKAN PEMBANGUNAN FISIK DESA KARANG SARI KECAMATAN GUNUNG MALIGAS KABUPATEN SIMALUNGUN Noni Prihana; Yansen Siahaan; Ady Inrawan; Christine Dewi Nainggolan
SULTANIST: Jurnal Manajemen dan Keuangan Vol 6, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.389 KB) | DOI: 10.37403/sultanist.v6i2.124

Abstract

AbstractThe objectives of this research are: 1. To find out the general description of the Village Fund Allocation management in the physical development of Karang Sari Village, Gunung Maligas District, Simalungun Regency. 2. To determine the effectiveness of the management of Village Fund Allocation in the physical development of Karang Sari Village, Gunung Maligas District, Simalungun Regency.This research uses field research and library research. Data collection in this research were questionnaires and documentation. Respondents in this research were several Village Consultative Bodies and village communities who understood the allocation of village funds in Karang Sari Village, Gunung Maligas District, Simalungun Regency. The analysis technique used is qualitative descriptive analysis and inductive analysis.The results of this research can be concluded that the physical development of Karang Sari Village, Gunung Maligas District, Simalungun District has been said to be effective. The physical development of Karang Sari Village has been carried out based on mutual agreement and deliberation. As well, Management of village fund allocation has been based on the principles of planning, implementation and supervision.The suggestion of the results of this research that the Karang Sari Village Government needs to develop some future development and socialize the allocation of village funds to all levels of society in Karang Sari Village, Gunung Maligas District, Simalungun Regency
PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA BENGKEL SISAM PEMATANGSIANTAR Risky Ananda; Darwin Lie; Marisi Butarbutar; Ady Inrawan
SULTANIST: Jurnal Manajemen dan Keuangan Vol 6, No 1 (2018): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.315 KB) | DOI: 10.37403/sultanist.v6i1.114

Abstract

The purpose of research is: 1. Description of product quality, service quality, customer loyalty and customer satisfaction on Lathe Workshop Sisam Pematangsiantar. 2. The influence of product quality and service quality againts customer satisfaction on Lathe Workshop Sisam Pematangsiantar simultaneously. 3. The influence of product quality and service quality againts customer satisfaction on Lathe Workshop Sisam Pematangsiantar partially. 4. The influence customer satisfaction againts customer loyalty on Lathe Workshop Sisam Pematangsiantar. Design research is the research library and field research. The data type used is qualitative and quantitative and data. Data sources are primary data and secondary data. The population in this research is the customer Lathe Workshop Sisam Pematangsiantar of 40 people. Data collection is done with the interview, questionnaire and the documentation. Analytical techniques used was multiple linier regression analysis and simple, correlation coefficient, coefficient of determination, and hypothesis testing.Research result can be summed up as follows: 1. Description of product quality are very well,  well service quality, customer satisfaction  satisfied and customer loyalty well. There is a positive influence between product quality and service quality toward customer satisfaction evidenced by the regression Ŷ = 3,781 + 0,180 X1 + 0,256 X2. 2. There is a positive influence between customer satisfaction toward customer loyalty evidenced by the regression Ŷ = 5,987 + 1,157 X 3. There is moderately high and positive correlation between product quality and service quality with customer satisfaction evidenced by r = 0,821 and R Square = 0,674. There is high and positive correlation between customer satisfaction with customer loyalty is evidenced by the r = 0,816 and R Square = 0,670. 4. The results of the hypothesis H0 is rejected, meaning that product quality and service quality a positive and significant effect against the customer loyalty with the customer satisfaction simultaneously intervening variables as well as partial. Keyword: product quality, service quality, customer satisfaction and customer loyalty.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT MAYORAN INDAH,Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Fauziyah Sitorus; Liper Siregar; Ady Inrawan; Christine Nainggolan
SULTANIST: Jurnal Manajemen dan Keuangan Vol 7, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.408 KB) | DOI: 10.37403/sultanist.v7i1.139

Abstract

The purpose of this research are : 1. Know the description of the company,s financial performance at PT Mayora Indah, Tbk. 2. To find out what factors caused Mottled financial performance at PT Mayora Indah, Tbk tend to increase. The research was conducted using qualitative, descriptive methods of analysis, methods of trend and inductive methods. The research of the data is qualitative and quantitative data. The data of this research is used secondary data. Data collection is used by the method of documentation.            The results of this research can be summed up as follows: 1. Trend quick ratio has increased. Trend in the Debt to asset Ratio has increased. Total Assets Turn over trend has increased. The trend of Return On Assets (ROA), Return On Equity (ROE), the Net Profit Margin (NPM) experienced an increase in the company's financial performance so that it can be said better. 2. The factors that lead to good performance is the business accounts receivable, short term loans, increased sales and inventory.            The results of the analysis suggest that PT Mayora Indah, Tbk We recommend you be cautious in doing short term loans. In addition the company should improve the effectiveness of the management of inventory. Should the company optimizes the management of accounts receivable in order to collect the accounts receivable business to the company. We recommend that you keep the company sales activity is stable so that the company obtained more optimal net profit margin.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Maria Emas P. Siallagan; Yansen Siahaan; Jubi Jubi; Ady Inrawan
SULTANIST: Jurnal Manajemen dan Keuangan Vol 6, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.163 KB) | DOI: 10.37403/sultanist.v6i2.121

Abstract

The purposes of this research are to know the description of profitability, firm value, and leverage, to determine the effect of profitability on the value and to determine leverage ability to moderated profitability reletionships with firm value  at  Farmasi Sub-Sector Company listed on the Indonesia Stock Exchange. The research was conducted with qualitative descriptive analysis method and quantitative descriptive analysis. The data are collected  by using documentation method. The analysis technique used simple linear regression, moderation regression, correlation coefficient, determination coefficient and hypothesis test. Data are analysed with the help of SPSS version 20.          The results of this research be summarized as follows: 1. Average ROE fluctuated and tended to decline, the average DER fluctuated and tended to increase, and the average PBV fluctuated and tended to increase. 2. The results of simple linear regression test showed that profitability has negative effect on firm value. 3. The results of the moderation regression test showed that leverage weakens the profitability relationship with the value. 4. The results of testing the first hypothesis can be concluded that profitability has a negative effect not significant on firm value. 5. The results of the second hypothesis test can be concluded that leverage is  able to moderate the relationship between profitability and firm value.The research suggest that companies increase sales to optimize profits, use debt to increase company productivity, control the existing management of the company and distribute dividend to shareholders.
Co-Authors Acai Sudirman Astuti Astuti Butarbutar, Marisi Christine Dewi Nainggolan Christine Loist Christine Nainggolan Darwin Lie Debi Eka Putri Deby Rizki Amanda Lubis Demak Aldi Pardede Edy Dharma Efendi, Efendi Ernest Grace Evryl Claudia Tarigan Fauziyah Sitorus Fitria Halim Ganda Manurung hery silitonga Irpan Januarsah Jenny Frida Br Nainggolan John Lidia Juan Anastasia Putri Jubi Jubi Kevin Indajang Lamtiur Simanjuntak Lenny Dermawan Sembiring Liper Siregar Manurung, Sepbeariska Maria Emas P. Siallagan Marto Silalahi Mezbah Theresyah Nababan Mita Dwi Yanti Musa Fernando Silaen Nainggolan, LoraEkana Nainggolan, Nana Triapnita Noni Prihana Pradita Pradita Rina Melani Sinaga Riska Andriani Risky Ananda Rizki Fadilla Nasution Rizki Kurniawan Robert Tua Siregar Ruth Tridianty Sianipar Silitonga, Hery Pandapotan Sisca Sisca Suci Indah Rukmana Supitriyani Supitriyani Tio Friska Simanjuntak Verda Desi Yolanda Panggabeam Viona Pasando Virya Shanti Wenty Panjaitan Wisnu Wardana Yansen Siahaan Yulianda Ranuwisastri