Zenni Riana
Universitas Islam Sumatera Utara

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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

Abstract

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
Determinants of Fraud Pentagon Theory Perspective and Its Effects on Fraudulent Financial Statement in Mining Companies Which Is Listed In Indonesia Stock Exchange Heny Triastuti K; Sri Rahayu; Zenni Riana
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1127

Abstract

This type of research is quantitative research. This study uses secondary data from financial statements and company annual reports published by the Indonesia Stock Exchange (IDX) during 2016-2018. The sampling technique uses a purposive sampling stage. Data analysis was performed using logistic regression analysis using SPSS version 22 software program which described the relationship between Financial Targets, External Pressure, Quality of External Auditors, Change in Auditors, Changes of Directors, and Frequent Number of CEO's Picture as an independent variable on the dependent variable, Fraudulent Financial Statement. The results of this study are Financial Target, External Pressure, Quality of External Auditor, Change in Auditor and The Board Directors has no effects on Fraudulent Financial Statement. The for Frequent Number of CEO’s Picture effect on Fraudulent Financial Statement.
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

Abstract

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

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.035 KB) | DOI: 10.30743/akutansi.v8i1.4061

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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.
EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA PADA DESA TANJUNG MORAWA A, KECAMATAN TANJUNG MORAWA, KABUPATEN DELI SERDANG Zenni Riana; Lulu Nada Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.777 KB) | DOI: 10.30743/akutansi.v6i2.2182

Abstract

The research to Effectiveness of Management of Village Fund Allocation in Tanjung Morawa A Village, Tanjung Morawa District, Deli Serdang Regency. Allocation of village funds is funds sourced from the central government. Therefore, it was found that there were problems regarding the allocation of village funds in TanjungMorawaA village, TanjungMorawa District. That village fund allocation is less effective. Based on the description, this study formulates the existing problem 1) How is the effectiveness of the management of Village Fund Allocation in TanjungMorawa A village, 2) what factors influence the effectiveness of the management of Village Fund Allocation in TanjungMorawa A. And this study aims to find out 1) to analyze and explain the management effectiveness of Village Fund Allocation in TanjungMorawa A village, 2) to analyze and explain the factors that affect the management effectiveness of Village Fund Allocation in TanjungMorawa village A. Analysis of data used is effectiveness techniques and effectiveness ratio of the Ministry of Home Affairs, Ministry of Home Affairs. Data was collected using the method of documentation and interviews.The results showed that the Effectiveness of Village Fund Allocation Management in TanjungMorawa A Village, TanjungMorawa A District, The level of effectiveness of village fund management in TanjungMorawa A village was in 2015 (63.47%), 2016 (75.01%) and 2017 ( 83,60%). The inhibiting factor experienced in realizing village fund allocation in TanjungMorawa A village is the community's understanding of village fund allocation, miss communication, and human resources.
PENGARUH BIAYA OPERASIONAL (BOPO), BAGI HASIL DANA PIHAK KETIGA (DPK), CASH RATIO TERHADAP MARGIN MURABAHAH PADA BANK UMUM SYARIAH Lady Vini Maharani Lubis; Zufrizal Harahap; Zenni Riana; Sri Rahayu; Syamsul Effendi; Eli Agustami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.19 KB) | DOI: 10.30743/akutansi.v8i1.4067

Abstract

The purpose of this study is to analyze whether Operational Costs (BOPO) affect Murabahah Margin in Sharia Commercial Banks, know whether Third Party Fund Revenue Sharing (DPK) affects Murabahah Margin in Sharia Commercial Banks, know if Cash Ratio affects Murabahah Margin in Sharia Commercial Banks. And aims to find out if Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio jointly affect Murabahah Margin in Sharia Commercial Banks from 2016 to 2019. The data analysis methods used to test hypotheses in this study are descriptive analysis tests, classic assumption tests, multiple linear regression analysis tests, and hypothesis tests. The results of this study showed that variable Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio simultaneously or jointly have a significant influence on Murabahah Margin. While partially having different influences, Operating Costs (BOPO) have a positive and significant effect on Murabahah Margin, Third Party Fund Revenue Share (DPK) has no significant effect on Murabahah Margin, and Cash Ratio has no significant effect on Murabahah margin. 
PENGARUH WORKING CAPITAL TURNOVER, DEBT TO TOTAL ASSET DAN RECEIVABLE TURNOVER TERHADAP PERTUMBUHAN LABA Surya Ridhoansyah; Zenni Riana; Eli Agustami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.172 KB) | DOI: 10.30743/akutansi.v8i2.4773

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This study aims to determine the effect of working capital turnover, debt to total assets and receivable turnover with profit growth. The type of data used is quantitative data. Determination of the sample was carried out using purposive sampling technique, and there were 12 companies in the food and beverage sector that were sampled in this study. The data analysis technique used is multiple linear regression analysis. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial statement data, in 2017 to 2020. The results of this study indicate that partially debt to total assets has a positive and significant effect on profit growth, and receivable turnover has an effect negative and significant to profit growth. Meanwhile, working capital turnover has no and no significant effect on profit growth.
GOOD UNIVERSITY GOVERNANCE UNTUK MENINGKATKAN EXCELLENT SERVICE DAN KEPERCAYAAN MAHASISWA AKUNTANSI (Studi Kasus Mahasiswa Program Studi Akuntansi UISU dan UMN) Zenni Riana; Ulva Ayuningtias Tarigan
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (61.789 KB) | DOI: 10.30743/akutansi.v6i1.1406

Abstract

This research was conducted at Accounting Students at the Islamic University of North Sumatra and Accounting Students at the Muslim University of Nusantara Al-Washliyah. The purpose of this study was to analyze the effect of Good University Governance to Improve the Excellent Service and Trust of Accounting Students (Case Study of Accounting Study Students at UISU and UMN). Research data obtained from questionnaires containing independent variables and dependent variables that have been distributed to stambuk 2016 accounting students as respondents in this study.The population in this study were stambuk 2016 Accounting Students, amounting to 266 respondents consisting of Accounting Students from the Islamic University of North Sumatra Meda and Muslim University Nusantara Al-Washliyah Medan. The sample collection technique uses a method using Slovin Technique. Data collection techniques use Library Research and Field Research. The data analysis technique used is Descriptive Statistics Analysis, Data Trends, Validity Test, Reliability Test, Normality Test, Linearity Test, Heteroscedasticity Test, Simple Linear Regression Test, and t Test.The type of research used is Descriptive Analysis Technique using software or application spss version 20. The results of the study are: 1) Good university governance has a positive and significant effect on excellent service. 2) Good university governance has a positive and significant effect on trust.
Determinan koefisien respon laba: studi kasus industri kimia di Indonesia Sri Elviani; Zenni Riana; Sri Puspa Dewi; Ramadona Simbolon
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi koefisien respon laba.”Penelitian ini menggunakan data sekunder yang menerapkan model regresi linier berganda dengan periode sampel 2015-2018. Dengan menggunakan sampel 90 perusahaan industry kimia dasar yang terdaftar di Bursa Efek Indonesia.”Hasil penelitian “menunjukkan bahwa growth opportunity, capital structure, company size, profitability, audit quality dan systematic risk secara simultan berpengaruh terhadap ERC.”Secara parsial “capital structure berpengaruh negative terhadap earnings response coefficient dan profitability berpengaruh positif terhadap earnings response coefficient.” Sedangkan growth opportunity, company size, audit quality dan systematic risk secara parsial tidak berpengaruh terhadap ERC. Study mengenai earnings response coefficient akan terus menarik untuk diamati karena pasar akan selalu menunjukkan adanya reaksi yang berbeda terhadap berita baik atau buruk dari perusahaan yang berbeda.