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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Prosiding Seminar Nasional Teknik UISU (SEMNASTEK)

Shofwan Andri

Fakultas Ekonomi, Universitas Islam Sumatera Utara

Author-ID : 4266254

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

Published : 9 Documents Claim Missing Document

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Articles

PENGARUH ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDATAR DI BEI Amanda Agustia Pasaribu; Nilawati Nasti; Mas’ut .; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to the effect of cash flow on stock prices in food beverage sub-sectorMaufacturing Companies listed on the Indonesia Stock Exchange. This study has a population of 21 companies that are Food and Beverage Sub Sector Manufacturing Companies listed on the Indonesia Stock Exchange during 2018-2020 which are then determined to be sampled using a purposive sampling method to obtain a sample of 13 Food and Beverage Sub Sector Manufacturing Companies by Specified criteria. The analytical method used is quantitative descriptive. Data analysis includes data feasibility test, regression analysis, and hypothesis testing partially and simultaneously. The result of this study indicate that (1) Operating Cash Flow has no effect on stock prices, (2) Investment Cash Flow has no effect on stock prices, (3) Funding cash flow has a significant effect on stock prices, (4) the effect operating cash flow, investment cash flow, and funding cash flow has no effect on stock prices.

PENGARUH KINERJA KEUANGAN DAN ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Awaluddin .; Shofwan Andri; Ramadona Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to prove the relationship between return on assets and economic value added with stock returns in pharmaceutical sector companies listed on the Indonesia Stock Exchange, from 2017 to 2019. Sampling was carried out by purposive sampling, and there were 6 companies used as samples. as research samples from 10 companies. The source of data in this study is secondary data obtained from the Indonesia Stock Exchange. Data were analyzed using multiple linear regression. The results of this study provide evidence that individually, return on assets has a positive and significant effect on stock returns, and economic value added does not have a significant effect on stock returns. Meanwhile, simultaneously return on assets and economic value added have a positive and significant effect on stock returns.

PENGARUH MARKET VALUE ADDED (MVA) DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Desi Permata Sari; Zufrizal Harahap; Farida Khairani Lubis; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine the effect of market value added,and profitability ratios, on firm value partially and simultaneously in building construction sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were 56 companies and the samples in this study were 19 manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years to 57. This study uses secondary data. The data collected is data from manufacturing sector companies listed on the Indonesia Stock Exchange.Data analysis using multiple linear regression. The results showed that market value added had a positive dan significant effect on price to book value, return on equity had a positive and significant effect on price to book value and jointly the market value added and return on equity variables had a positive and significant effect on price to book value.”

Implementation of Village Budget and Expenditure Budget (APBDes) in 2019 Suka Ramai Village, Padang Tualang District, Langkat Regency, Indonesia Jalilah Ilmiha; Lusi Elviani Rangkuti; Farida Khairani Lubis; Shofwan Andri
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2678

The purpose of this study was to determine the implementation of the Village Revenue and Expenditure Budget (APBDes) in Suka Ramai Village, Padang Tualang District, Langkat Regency, Indonesia. This research is motivated by the fact that several areas are still found related to irregularities in village financial management. Data collection techniques used in this study were interviews, observation. The data analysis method in this study used a descriptive analysis method with a qualitative approach. The resource persons in this study were the village head, village secretary, and village treasurer in Suka Ramai Village. The results of this study indicate that the APBDes program in Suka Ramai Village has implemented the concept of participatory development of rural communities as evidenced by the application of participatory principles. And the implementation of the APBDes program in Suka Ramai Village has implemented transparent, accountable, participatory principles in accordance with the Minister of Home Affairs Regulation (Permendagri) No. 113 of 2014.

Pengarauh Kebijakan Deviden Kebijakan Hutang dan Profitabilitas terhadap Ukuran Perusahaan Sektor dagang yang Terdaftar di Bursa Efek Indonesia Irwan Taufik Marpaung; Ramadona Simbolon; Shofwan Andri; Sri Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Study aims to provide empirical evidence regarding dividend policy, policy, and profitability in predicting firm value by testing each ble. using the rupiah currency unit in financial reporting, the company not experience a loss.The method used in the selection of objects in this is purposive sampling involving 13 manufacturing companies listed on donesia Stock Exchange (IDX) for the 2017-2021 periode with an vation period of 5 (five) years with 65 samples of companies. The tical model used in this study is a multiple linear regression analysis which was carried out with the help of the SPSS version 26 for window am.The results of this study indicate that the Dividend Policy (DPR) rofitability (ROE) have a significant effect on firm value. while the debt (DER) does not show a significant effect on firm value.

Pengaruh Rasio Keuangan Early Warning System Terhadap Tingkat Solvabilitas Pada Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Emia Fepa Yosa; Sri Rahayu; Shofwan Andri; Heny Triastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Early Warning System is a tool that can be used to analyze financial statements and process them into useful information to be used as a monitoring system for the financial performance of the insurance company concerned. This study aims to examine the ratio of liquidity ratios, claims expense ratios, and the ratio of premium growth to solvency levels as proxied by Risk Based Capital (RBC). The population in this study were 16 insurance companies listed on the Indonesia Stock Exchange (IDX). The sample used is 10 companies obtained by using purposive sampling method. The data obtained from the analysis of the company's annual report obtained from the IDX's official website, namely www.idx.co.id with the data method using the classical assumption test, multiple linear regression test, hypothesis testing, and coefficient of determination test. The results of the study show that: (1) Liquidity has a positive and significant effect on risk based capital; (2) The claim expense ratio has a positive and significant effect on risk based capital; (3) Premium growth has a positive and significant effect on risk based capital. Based on the F test, liquidity, claims expense ratio, and premium growth have a positive and significant effect on risk based capital.

Pengaruh Current Ratio, Debt to Equity Ratio, Return on Asset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Dinda Fauzia Aulia; Zufrizal Harahap; Jalilah Ilmiha; Shofwan Andri; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Manufacturing companies are part of companies that contribute to the Indonesian economy. This company has become the object of investors in investing because it is able to grow rapidly in economic development and has a large scope and market share. This study aims to determine the effect of the Current Ratio, Debt to Equity Ratio, Return on Assets on the dividend policy of manufacturing companies in the food beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2019. This study uses 15 manufacturing companies in the consumer goods industry sector. The sampling technique in this study is a purposive sampling technique. The data analysis technique in this study used multiple linear regression with the help of the SPSS program. The results showed that the variable current ratio, debt to equity ratio and return on assets have an effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange.

ANALISIS NILAI EFEKTIVITAS UNIT HIGH PRESSURE BOILER KAPASITAS 50 TON/JAMPADA SECTION POWER PLANT DENGAN METODE OVERALL EQUIPMENT EFFECTIVENESS DI PT. SOCIMAS, KIM I MEDAN Aulia Maya Fahira Lubis; Tri Hernawati; Shofwan Andri
Prosiding Seminar Nasional Teknik UISU (SEMNASTEK) SEMNASTEK UISU 2023
Publisher : Fakultas Teknik Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.735 KB)

Tujuan penelitian ini adalah untuk mengukur efektifitas boiler dengan menggunakan metode Overall Equipment Effectiveness (OEE) yang didasarkan dengan faktor availability, performance efficiency dan quality rate. Serta menemukan faktor penyebab yang berpengaruh dominan pada rendahnya nilai OEE. Berdasarkan hasil perhitungan, nilai rata-rata dari OEE pada tahun 2022 unit Circulating Fluidized Bed High Pressure Boiler adalah sebesar 74,61%, apabila dibandingkan dengan standar JPIM (Japan Institute of Plants Maintenance) merupakan termasuk kelas perusahaan standar. Diterima jika hanya berada dalam proses perbaikan. Kerugian ekonomi, rendah daya saing. Hal ini dikarenakan terdapat Overhaul yang menyebabkan fluktuatif pada nilai OEE terpaut sangat jauh. Jika dilakukan analisa terhadap nilai OEE selama periode 2022 maka yang tertinggi adalah pada bulan Mei yaitu masing-masing sebesar 89,94%, apabila dibandingkan dengan JIPM (Japan Institute of Plants Maintenance), maka termasuk kelas perusahaan bagus, masuk kategori efek kelas dunia, baik daya saing. Apabila nilai OEE dapat dipertahankan atau ditingkatkan untuk menjaga efektifitas dari Boiler itu sendiri serta terus melakukan perbaikan terhadap sistem pemeliharaan mesin.Breakdown Time Losses dan Reduced Speed Losses adalah faktor Six Big Losses yang paling berkontribusi tinggi terhadap rendahnya nilai OEE pada unit Circulating Fluidized Bed High Pressure Boiler pada tahun 2022 yaitu masing-masing sebesar 25,15% dan 24,99% dengan faktor yang memengaruhinya yaitu kelalaian manusia, kerusakan mesin akibat umur pemakaian, suhu dan tekanan tinggi, kualitas air umpan dan kualitas bahan bakar batubara.

Analisis Perbandingan Metode Tradisional Dengan Metode Activity Based Costing Dalam Menentukan Harga Pokok Produksi Muhammad Joni Barus; Chairunisa Wiguna; Shofwan Andri
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 1 (2023): 30 Juli 2023
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i1.7498

The research conducted by the author aims to find out and analyze the determination of the cost of production based on the Activity Based Costing (ABC) method at Akbar Jaya Bakery and to find out whether the management at Akbar Jaya Bakery can carry out a more accurate analysis of the volume of sales required for decision making using the method Activity Based Costing (ABC). The results showed that the calculation of the Cost of Production Using the Activity Based Costing Method was more accurate and profitable compared to the traditional method, because the Activity Based Costing Method yielded smaller results compared to the Traditional Method so that the company could reconsider the method used in determining its Cost of Production.

Co-Authors Abdul Rasyid Amanda Agustia Pasaribu Aulia Maya Fahira Lubis Awaluddin . Chairunisa Wiguna Desi Permata Sari Dinda Fauzia Aulia Emia Fepa Yosa Farida Khairani Lubis Irwan Taufik Marpaung Jalilah Ilmiha Jalilah Ilmiha Lusi Elviani Rangkuti Mas’ut . Muhammad Joni Barus Ningsih, Heny Triastuti Kurnia Oddie Babudilla, Nilawati Nasti Ramadona Simbolon Sri Elviani Sri Rahayu Tri Hernawati Zufrizal

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