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PENINGKATAN LITERASI DAN PELATIHAN FINANCIAL TEKNOLOGY BAGI MAHASISWA DAN DOSEN DI UNIVERSITAS KATOLIK SANTO THOMAS MEDAN Yosephine Natalita Sembiring; Dimita H. P. Purba; Melanthon Rumapea; Rintan Saragih; Duma M. Elisabeth; Thomas Sumarsan Goh; Sahala Purba; Arison Nainggolan; Rimky M. P. Simanjuntak; Rahel Junita; Tri Darma Sipayung; Apriani M. Sibarani
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Financial Technology, also known as FinTech, is digital finance which is currently on the rise. People have started to get used to using it, although some still feel foreign. While the benefits felt by the presence of FinTech are quite positive because they can increase the effectiveness and efficiency of time. We can find one of its uses in the marketplace. This community service activity is carried out in the St. Catholic University environment. Thomas Medan as a partner for students and lecturers. This service activity focuses on training and increasing financial technology literacy. While the output of this activity is increasing the readiness of partners in using fintech so that partners as a community can support financial inclusion to access and use the full services of existing financial institutions in a timely, more informative manner at a relatively low cost.

The Influence Of Capital Structure, Liquidity, And Leverage On Firm Value With Profitability As An Intervening Variable In Automotive Companies Listed On The Indonesia Stock Exchange (IDX) Period 2019 - 2021 Arthur Simanjuntak; Yosephine Natalita Sembiring; Thomas Sumarsan Goh; Nindy L Simanullang
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah AccUsi - Vol 5 No 2 November 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v5i2.742

This study aims to examine the impact of capital structure, liquidity, and leverage on firm value while considering profitability as an intervening variable. The independent variables in this study are measured using Debt to Equity Ratio (DER) for capital structure, Current Ratio (CR) for liquidity, and Debt to Assets Ratio (DAR) for leverage. The dependent variable is the firm value, which is measured using Price to Book Value (PBV), and profitability is measured using Return on Assets (ROA) as the intervening variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (BEI) that have published financial reports during the period 2019-2021 in the automotive sector. The sampling method used in this research is census sampling, and a total of 42 data points are analyzed. The results of the analysis indicate that capital structure has a positive impact on firm profitability, while liquidity and leverage do not have a significant influence on profitability. Furthermore, the combined effect of capital structure, liquidity, and leverage does not significantly affect firm value. However, profitability has a positive impact on firm value. Further analysis reveals that capital structure directly affects firm value, while liquidity indirectly affects it through profitability. Moreover, profitability also has a direct impact on firm value. These findings suggest that profitability plays a crucial role in linking the factors of capital structure and liquidity to firm value within the context of the automotive companies in Indonesia. Therefore, the findings of this study provide valuable insights for companies in managing their capital structure and liquidity with the goal of enhancing firm value through improved profitability

The Influence Of Capital Structure, Liquidity, And Leverage On Firm Value With Profitability As An Intervening Variable In Automotive Companies Listed On The Indonesia Stock Exchange (IDX) Period 2019 - 2021 Arthur Simanjuntak; Yosephine Natalita Sembiring; Thomas Sumarsan Goh; Gracesiela Y Simanjuntak; Nindy L Simanullang
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6mxfe088

This study aims to examine the impact of capital structure, liquidity, and leverage on firm value while considering profitability as an intervening variable. The independent variables in this study are measured using Debt to Equity Ratio (DER) for capital structure, Current Ratio (CR) for liquidity, and Debt to Assets Ratio (DAR) for leverage. The dependent variable is the firm value, which is measured using Price to Book Value (PBV), and profitability is measured using Return on Assets (ROA) as the intervening variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (BEI) that have published financial reports during the period 2019-2021 in the automotive sector. The sampling method used in this research is census sampling, and a total of 42 data points are analyzed. The results of the analysis indicate that capital structure has a positive impact on firm profitability, while liquidity and leverage do not have a significant influence on profitability. Furthermore, the combined effect of capital structure, liquidity, and leverage does not significantly affect firm value. However, profitability has a positive impact on firm value. Further analysis reveals that capital structure directly affects firm value, while liquidity indirectly affects it through profitability. Moreover, profitability also has a direct impact on firm value. These findings suggest that profitability plays a crucial role in linking the factors of capital structure and liquidity to firm value within the context of the automotive companies in Indonesia. Therefore, the findings of this study provide valuable insights for companies in managing their capital structure and liquidity with the goal of enhancing firm value through improved profitability

Peran Motivasi Dan Komitmen Organisasi Sebagai Variabel Moderating Faktor - Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Organisasi Perangkat Daerah Kota Pematangsiantar Rio Juanda Putra Saragih; Arthur Simanjuntak; Yosephine Natalita Sembiring; Dimita H P Purba
Jurnal Ilmiah Accusi Vol. 4 No. 1 (2022): Jurnal Ilmiah Accusi 4(1) Mei 2022
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/8s3s8181

Penelitian ini bertujuan untuk menguji, menganalisis serta memberikan bukti empiris pengaruh perencanaan anggaran, pelaksanaan anggaran, kompetensi sumber daya manusia dan proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja dengan komitmen organisasi dan motivasi sebagai variabel moderasi. Responden penelitian adalah Kepala Organisasi Perangkat Daerah sebagai Pengguna Anggaran, Kepala Sub Bagian Keuangan dan Pejabat Komitmen Organisasi Organisasi Perangkat Daerah sebanyak 99 responden. Penelitian ini menggunakan data primer. Analisa data yang digunakan adalah Partial Least Squares Structural Equation Modeling (PLS – SEM) dengan program perangkat lunak Smart PLS 3.0. Hasil penelitian menunjukkan perencanaan anggaran, pelaksanaan anggaran, kompetensi sumber daya manusia dan proses pengadaan barang dan jasa berpengaruh positif terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Variabel komitmen organisasi dapat memoderasi pengaruh perencanaan anggaran, pelaksanaan anggaran, proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Namun, tidak dapat memoderasi pengaruh kompetensi sumber daya manusia terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Variabel motivasi dapat memoderasi pengaruh perencanaan anggaran, kompetensi sumber daya manusia, proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Namun, tidak dapat memoderasi pengaruh pelaksanaan anggaran terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar

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