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All Journal Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Ronald Hasudungan Rajagukguk
Universitas Prima Indonesia
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Health Professions

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Pengaruh Current Ratio, Debt to Asset Ratio, Firm Size dan Perputaran Modal Kerja Terhadap Profitabilitas (ROA) Pada Perusahaan Wholesale dan Retail Trade Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2013-2017 Nopita Sari; Rika Malia; Ronald Hasudungan Rajagukguk; Ivana Ivana; Selin Govinna; Mas Intan Purba
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.42 KB) | DOI: 10.33395/owner.v3i2.120

Abstract

This study aims to determine whether there is a partial influence Current Ratio, Debt To Asset Ratio, Firm Size and Working Capital Turnover Against Profitability (ROA). This study uses quantitative research. The population in this study were all Wholesale and Retail trade companies listed on the Indonesia Stock Exchange (IDX) and continuously published financial reports in 2013-2017. Based on the purposive sampling method, the samples obtained were 20 companies for each year in the period 2013-2017, so that the data obtained were 100 observation data. The analytical method used is multiple regression analysis. The results of the study state that partially the Current Ratio, Debt to Asset Ratio, Firm size, and working capital turnover have an effect on profitability (ROA).
Pengaruh Profitabiltas, Investment Decisions, Financial Performance, dan Devidend Policy terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang terdaftar di Busra Efek Indonesia Periode 2012-2016 Lilis Risna Waruwu; Ronald Hasudungan Rajagukguk; Stephanie Stephanie; Mas Intan Purba
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.377 KB) | DOI: 10.33395/owner.v4i1.192

Abstract

Tujuan penelitian untuk mengetahui apakah Profitabilitas, Investment Decisions, Financial Performance dan Devidend Policy berpengaruh terhadap Nilai Perusahaan. Pendekatan penelitian kuantitatif, Jenis penelitian ekplanatori, Sifat penelitian bersifat hubungan kausal, Teknik pengambilan sampel adalah Purposive Sampling. Mengunakan model analisis regresi linear berganda, koefisien dertiminasi, Uji F, dan Uji T. dari pengujian hipotesis secara simultan menunjukkan profitabilitas, Investment decisions, Financial performance dan Devidend policy berpengaruh terhadap nilai perusahaan. Hasil penelitian hipotesis secara parsial menunjukkan Profitabilitas, Investment Decisions berpengaruh positif dan signifikan terhadap nilai perusahaan sedangkan Financial Performance dan Devidend Policy tidak berpengaruh terhadap nilai perusahaan. Pengujian analisis koefisien determinasi di peroleh hasil dengan nilai adjusted R Square sebesar 0,992, artinya variasi variabel nilai perusahaan yang dapat di jelaskan oleh variabel Profitabilitas, Investment Decisions, Financial Performance dan Devidend Policy sebesar 99,2% sedangkan sisanya 0,8% di pengaruhi variabel lain di luar dari model regresi dalam penelitian ini.
PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2017 Felicia Felicia; Dui Ariyanti; Titi Titi; Velycia Velycia; Ronald Hasudungan Rajagukguk
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.83 KB) | DOI: 10.22441/profita.2019.v12.02.011

Abstract

This study aims to prove and analyze the effect of Current Ratio, Debt to Asset Ratio, Working Capital Turnover on Return on Assets in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2013-2017. The population in this study is 42 goods industry sector companies’ consumption listed on the Indonesia Stock Exchange in 2013-2017. Of 42 listed companies, 24 sample companies were selected using purposive sampling. The results of the discussion showed that simultaneously independent variables; Current Ratio, Debt to Asset Ratio, Working Capital Turnover with the F test, together affect the Return on Asset. Partial results with the T test, the variable Debt to Asset Ratio affects the Return on Asset, while the Current Ratio, Working Capital Turnover has no effect and is not significant on Return on Assets.
The effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017 Cindy Cindy; Karlina Chandra; Nuraini Nuraini; Winda Winda; Ronald Hasudungan Rajagukguk; Antonius KAP Simbolon
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.816 KB) | DOI: 10.22441/profita.2018.v11.03.005

Abstract

The objective of this research is to observe the effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017. The method used in this research is quantitative research approach, while inferential statistical research is used for the type of research. The object of this research is the manufacturing industry listed on Indonesian Stock Exchange during the period of 2015-2017. By using purposive sampling technique, 82 manufacture industries from Indonesian Stock Exchange during the period of 2015-2017 are obtained. The results show that partially Return on Equity Ratio has a positive and significant effect on Earning Per Share while partially Debt to Equity Ratio and Current Ratio have a negative and significant effect on the Earning Per Share. Simultaneously Return on Equity Ratio, Debt to Equity Ratio, and Current Ratio affect the Earning Per Share in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.
Pelatihan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada UMK Poklahsar Kembung Rebus Tina Novianti Sitanggang; Riadi Riadi; Ronald Hasudungan Rajagukguk; Jhon Lismart Benget. P; Annisa Nauli Sinaga
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): juni : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v2i2.1036

Abstract

The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.
Edukasi Literasi Keuangan Untuk Anak-anak Panti Asuhan Muda Kartika Tina Novianti Sitanggang; Ronald Hasudungan Rajagukguk; Jhon Lismart Benget. P; Riadi Riadi
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 2 No. 4 (2023): Desember : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v2i4.1521

Abstract

Kartika Muda Orphanage, is one of the children's orphanages in Medan City, North Sumatra, located at Jalan Sunan Kalijaga/ Ampera Manunggal Pasar 6. Kartika Muda Orphanage has 25 children with an age range of 6 - 15 years. The aim of this service is to improve the financial literacy skills of the children of the Kartika Youth Orphanage through an introduction to money and its functions, an introduction to financial institutions and the concept of saving. In this service, the PKM Team found that the children of the Kartika Youth Orphanage did not know how to manage their finances well and did not have awareness of the importance of saving.
Co-Authors Annisa Nauli Sinaga Antonius KAP Simbolon Cindy Cindy Dui Ariyanti Felicia Felicia Ivana Ivana Jhon Lismart Benget. P Karlina Chandra Lilis Risna Waruwu Mas Intan Purba Nopita Sari Nuraini Nuraini Riadi Riadi Rika Malia Selin Govinna Stephanie Stephanie Tina Novianti Sitanggang Titi Titi Velycia Velycia Winda Winda