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All Journal Jurnal SOLMA Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK)

Sri Elviani

Department Of Accounting, Universitas Islam Sumatera Utara, Medan, Indonesia

Author-ID : 3523880

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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Tinjauan Teoritis Likuiditas Dan Profitabilitas Terhadap Nilai Perusahaan Fadillah, Annisa; Tiara, Shita; Elviani, Sri
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.941

The value of the company is the selling value of the company or the value of growth for shareholders, the value of the company is reflected in its share price. The main goal of the company is to maximize the value of the company. Increasing the value of the company can also increase investment opportunities by investors so that companies can get additional sources of funds. The purpose of this study is to examine the effect of profitability, liquidity on firm value on the Indonesian stock exchange. The results of this study indicate that (1) liquidity does not affect firm value and (2) profitability affects firm value. Simultaneously, liquidity and profitability affect the value of banking companies listed on the IDX. Keywords : Liquidity, Profitability, Firm Value, IDX

The Accuracy of the Altman, Ohlson, Springate and Zmejewski Models in Bankruptcy Predicting Trade Sector Companies in Indonesia Sri Elviani; Ramadona Simbolon; Zenni Riana; Farida Khairani; Sri Puspa Dewi; Fauzi Fauzi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i1.777

Bankruptcy prediction models continue to develop both in terms of forms, models, formulas, and analysis systems. Various bankruptcy prediction studies currently conducted aim to find the most appropriate and accurate bankruptcy prediction model to be used in predicting bankruptcy. This study aims to determine the most appropriate and accurate model in predicting the bankruptcy of 53 trade sector companies in Indonesia. The analysis technique used in this study is binary logistic regression. The results of this study prove that the most appropriate and accurate model in predicting bankruptcy of trade sector companies in Indonesia is the Springate model and the Altman model

The Determinants of Earnings Response Coefficients: Case Study from Chemical Industry in Indonesia Sri Elviani; Zenni Riana; Ramadona Simbolon; Sri Puspa Dewi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4089

This study aims to analyze the factors that influence the earnings response coefficient. This study uses secondary data that applies a multiple linear regression model with a sample period 2015-2018 of the basic chemical industry companies listed on the Indonesia Stock Exchange. The test results indicate that capital structure effect negatively to earnings response coefficient and profitability affect positively to earnings response coefficient. While growth opportunity, company size, audit quality and systematic risk partially do not affect the earnings response coefficient. This study provides an insight that growth opportunity, capital structure, company size, profitability, audit quality, systematic risk can affect the earnings response coefficient. This research is expected to assist investors in conducting fundamental analysis in the valuation model to determine the market reaction to the earnings information of a company, so that investors can find out the size of the share price response to the company's earnings information. The limitation in this study is the amount of samples that only take data on basic chemical industry companies listed on the Indonesian stock exchange.

Pelatihan Online Citation dan Reference Manager dengan Menggunakan Aplikasi Mendeley dalam Meningkatkan Kualitas Penulisan Karya Ilmiah Mahasiswa Fakultas Ekonomi Sri Elviani; Ramadona Simbolon; Zenni Riana; Yusrita; Nur Augus Fahmi
Jurnal SOLMA Vol. 11 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v11i1.7872

Background: Tindakan plagiasi sering sekali dilakukan secara tidak sengaja oleh mahasiswa dalam menulis karya ilmiah ataupun tugas akhir seperti skripsi. Hal ini terjadi disebabkan karena mahasiswa belum memahami bagaimana membuat sebuah sitiran yang baik dan benar. Untuk memberikan pengetahuan dan pemahaman dalam dalam membuat sitasi dibutuhkan sebuah aplikasi yang berfungsi sebagai citation dan refernce manager. Mendeley adalah salah satu aplikasi “citation dan reference manager” yang penggunaannya mudah dipahami. Kegiatan pengabdian kepada masyarakat (PKM) ini dilaksanakan dalam bentuk pelatihan yang bertujuan untuk melatih dan mendampingi mahasiswa Fakultas Ekonomi Universitas Islam Sumatera Utara, Universitas Muslim Nusantara dan Universitas Budi Darma dalam menambah pengetahuan dan meningkatkan ketrampilan meraka membuat sitasi dan daftar pustaka dengan menggunakan mendeley. Metode: Metode yang digunakan dalam kegiatan ini adalah ceramah yang dilakukan oleh pemateri, demostrasi oleh pemateri, praktek dan latihan oleh peserta dan pendampingan oleh pemateri. Hasil: setelah mengikuti pelatihan mahasiswa memahami dan terampil dalam mengaplikasikan mendeley, sehingga memudahkan mereka membuat sitasi dan reference manager dalam menulis karya ilmiah. Dengan pemahaman dan keterampilan dalam membuat sitasi dan reference manager akan menghindari mahasiswa dalam praktik Tindakan plagiarism yang dilakukan secara tidak sengaja dalam menghasilkan sebuah karya ilmiah. Kesimpulan: Mahasiswa Fakultas Ekonomi dapat menggunakan aplikasi Mendeley dan terampil dalam membuat sitasi dan reference manager dalam menghasilkan sebuah karya ilmiah.

Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee Rifqi Nadhif Hafidh Simamora; Safrida; Sri Elviani
Journal of Contemporary Accounting Volume 4 Issue 1, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss1.art1

This study aims to determine the effect of the board of directors on the disclosure of carbon emission, the effect of the managerial ownership on the disclosure of carbon emission, and the influence of the audit committee on disclosure of carbon emission in mining companies on the Indonesia Stock Exchange. The data sources used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) and have been published as sustainable annual financial reports for the period 2017 to 2020, and the data analysis used is multiple linear regression. The results of the study indicate that the board of directors has a positive and significant effect on disclosure of carbon emission; the managerial ownership has no significant effect on disclosure of carbon emission, and the audit committee has a positive and significant effect on disclosure of carbon emission.

PENGARUH NETWORKING CAPITAL , CASH FLOW dan GROWTH OPPORTUNITY TERHADAPRETURN ON ASSET (ROA) DI PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayu Indriani; Heny Triastuti Kurnia Ningsih; Zenni Riana; Sri Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study was to determine whether Net Working Capital, Cash Flow and Growth Opportunity partially or simultaneously affect the Return On Asset (ROA) of the Textile and Garment Sub-Sector Companies listed on the IDX. Data collection techniques are using secondary data taken from Indonesia Stock Exchange website, Multiple Linear regression Analysis Technique, Hypothesis Test, namely T Test and F Test, Determination Coefficient Test using the SPSS Version 20 application.The results of this study reveal that the Net Working Capital variable partially does not have a significant effect on Return On Asset, the Cash Flow variable partially has no significant effect on Return On Asset, and Growth Opportunity partially has a significant effect on Return On Assets, while the Net Working Capital variable has no significant effect on Return On Asset. Simultaneously, Cash Flow and Growth Opportunity have no effect on Return On Assets.

FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN TELEKOMUNIKASI Sri Elviani; Ramadona Simbolon; Sri Puspa Dewi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study was to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Earning per Share (EPS) towards the share price of telecommunications companies in Indonesia. The population of this study is a company engaged in telecommunications registered on the Indonesia Stock Exchange in 2012-2017. This study used a purposive sampling method which resulted in a total sample of 30 samples. The analysis technique of this study uses multiple linear regression to describe the relationship between one variable with other variables. The results of this study indicate that the ROE, and DER variables have a positive and significant effect on the share price of telecommunications companies, for the variables ROA, NPM, DAR and EPS do not have a positive and significant effect on the share price of telecommunications companies. On the other hand, the variables ROA, ROE, NPM, DAR, DER and EPS together have an influence on the share price of telecommunications companies. The adjusted R-Square value is 0.538, this means that 53.8% of the dependent variable stock price can be influenced by the variables ROA, ROE, NPM, DAR, DER and EPS.

PERANAN ANGGRAN BIAYA PRODUKSI DALAM MENINGKATKAN EFEKTIVITAS DAN EFESIENSI PENGENDALIAN BIAYA PRODUKSI PADA PT. TOLAN TIGA INDONESIA Natasya Bella Safira Marpaung; Sri Elviani; Zulkifli Siregar; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis. The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesia has not attempted to improve production cost control in order to increase its effectiveness and efficiency because there are still many levels of unfortunate or unforable variance between the relationship and the company budget. It can be seen in 2016 and 2017 the realization and production costs of PT. Tolan Tiga Indonesia in North Sumatra experienced a favorable variance where the realization rate decreased compared to the company budget. The unfavorable deviation was caused by high staff allowance expenses, increased overhead expenses, increased management expenses, increased depreciation expenses and increased third party depreciation expenses.

PENGARUH FREE CASH FLOW, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP DIVIDEND PAYOUT PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI PERIODE 2015 - 2019 Ronaldo .; Sri Elviani; Syamsul Efendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to observe the relationship between free cash flow, debt policy and company growth with dividend payout. The type of research data used is a quantitative approach. Determination of the sample that can be used is purposive sampling technique, and there are 10 companies in the agricultural sector that become the research sample from 25 companies as a whole. The analytical technique used is multiple linear regression. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial reporting data, from 2015 to 2019. The results of this study state that individually the company's growth has a negative effect on dividend payout, then free cash flow and debt policies do not have influence with dividend payout. Meanwhile, simultaneously free cash flow, debt policy and company growth have no effect on dividend payout.

PENGARUH LEVERAGE, WORKING CAPITAL TURNOVER, DAN NET PROFIT MARGIN TERHADAP PROFITABILITAS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Cut Riska Jafira; Sri Elviani; Yusrita .; Ramadona Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The objectives in this study are whether Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin simultaneously affect the Profitability projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange. In this study, there is an influence of Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin on Profitability which is projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange.The population in this study is state-owned companies listed on the Indonesia Stock Exchange in 2017-2019. The selection of samples in this research was conducted using purposive sampling method, which became a sample of 16 companies. The data type in this study is secondary data. The analysis method used is descriptive statistics. The results concluded that the impartiality of theDebt to assets ratio andNet profit margins had an impact on theprofitability of theDebt to equity ratio and working capital turnover did not affect the Simultaneous Productability (Test F) that the overall independent variable significantly affected profitability in state-owned companies listed on the Indonesia Stock Exchange.

Co-Authors Abdul Rasyid Adek Zuhrati Wardi Akman Daulay Anjami Nadila Annisa Fadillah Annisa Fadillah, Annisa Avisha Dinda Ayu Indriani Cut Riska Jafira Dinda Audria Elina Rahmawati Gustarina Farida Khairani Fauzan Azim Fauzi Fauzi Irwan Taufik Marpaung Jalilah Ilmiha Kardila Maysuri Muhammad Joni Barus Muliati Fitri Natasya Bella Safira Marpaung Ningsih, Heny Triastuti Kurnia Nur Augus Fahmi Nur Augus Fahmi Nur M Ridha Tarigan Ramadona Simbolon Ramadona Simbolon Rifqi Nadhif Hafidh Simamora Rindi Antika Br Damanik Ronaldo . Safrida Shita Tiara Shofwan Andri Sri Puspa Dewi Sri Puspa Dewi Sri Puspa Dewi Sri Puspa Dewi Syamsul Efendi Tika Indria Tri Kartika Yudha Tria Maulina Fatimah Yulia Rahman Yusrita . Zenni Riana Zulkifli Siregar

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