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All Journal KEUNIS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Journal of Research in Business, Economics, and Education Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ipteks Terapan : research of applied science and education
Wenny Anggeresia Ginting
Politeknik Negeri Manado
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Analysis of Return on Asset, Net Profit Margin, Debt to Equity Ratio, on Stock Prices of Financial Mari Ananda; Fitri Diana Gulo; Mohd. Nawi Purba; Wenny Anggeresia Ginting
Journal of Research in Business, Economics, and Education Vol. 5 No. 3 (2023): June 2023
Publisher : Kusuma Negara Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55683/jrbee.v5i3.439

Abstract

This research aims to analyze the Return On Assets, Net Profit Margin, and Debt to Equity Ratio, and their impact on the Stock Prices of Financial Sector Banking Companies listed on the Indonesia Stock Exchange for the period 2016 – 2021. This study uses purposive sampling techniques based on secondary data and is classified as explanatory research, with a quantitative approach. The research sample consists of 37 banking companies, which are part of a total population of 46 banking companies. Multiple Linear Regression Analysis is used to test the hypothesis in this study. The test results indicate that, partially, Return On Assets (X1) significantly affects the Stock Prices of banking companies, while the other two independent variables, namely, Net Profit Margin (X2) and Debt to Equity Ratio (X3), do not significantly affect the Stock Prices. However, simultaneously, the variables of Return On Assets, Net Profit Margin, and Debt to Equity Ratio have been proven to have a positive effect on the Stock Prices of Financial Sector Banking Companies listed on the Indonesia Stock Exchange during the period 2016-2021.
Pengaruh Blended Learning, Jigsaw, Direct Instruction Terhadap Pemahaman Akuntansi Pada Matakuliah Teori Akuntansi Anggono Anggono; Wenny Anggeresia Ginting; Sauh Hwee Teng; Sukiman Sukiman; Tarwiyah Tarwiyah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1609

Abstract

This research aims to examine differences in students' understanding of accounting taught with Blended Learning, Jigsaw, and Direct Instruction learning models. The research was conducted at the University of ABC. The study population numbered 264 students, then the sampling technique used cluster random sampling, and the number of students being sampled was 60. This type of research is quasi-experimental. Data collection techniques using learning outcomes tests. The data analysis technique used one ANOVA. The results showed (1) There was a significant difference in the understanding of accounting taught by the Blended Learning model, Jigsaw, and Direct Instruction, (2) Students who were taught with Blended Learning had a significantly higher understanding of accounting than students taught with Jigsaw, (3) Students who were taught with Blended Learning had a higher understanding of accounting than students who were taught with Direct Instruction, (4) Students who were taught with Jigsaw had a lower understanding of accounting than students who were taught with Direct Instruction. In conclusion, Blended Learning, Jigsaw, and Direct Instruction learning models positively affect understanding accounting. The most effective learning model in this research was Blended Learning. Blended Learning, Jigsaw, and Direct Instruction learning models can be used to teach accounting; however, to maximize the effect of Blended Learning, Blended Learning requires a powerful internet connection.
INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wenny Anggeresia Ginting; Hantono Hantono; Asen Susanto
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4297

Abstract

Transfer pricing is a price transfer policy in a transaction carried out by a certain party and following the applicable laws and regulations. Many companies take advantage of this for other purposes, namely avoiding taxes. Tax evasion is a complicated matter and is an act that does not violate the law, but on the other hand, tax evasion is not accepted by the government because it can reduce the amount of income sourced from taxes. The type of research used in this research is explanatory research with a quantitative approach. The population in this study is all manufacturing companies in 2019-2021, with a total of 116 companies. Sampling was done by purposive sampling. The results of the simultaneous research of the three variables do not influence transfer tracing. While partially only the Tunneling Incentive variable (X2) has an effect, the Debt Covenant (X1) and Bonus Mechanism (X3) have no effect. For future researchers, adding other variables and expanding the research sample are suggested.
EFFECT OF CAPITAL STRUCTURE, LEVERAGE, PROBITABILITY AND COMPANY SIZE ON FINANCIAL DISTRESS IN COMPANIES FOOD AND BEVERAGE MANUFACTURING Yois Nelsari Malau; Angeline Theris; Jane Angelishan Salim; Wenny Anggeresia Ginting
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2207

Abstract

The author conducted this research to understand the effect of capital structure, leverage, profitability and company size with financial distress through the Altman Z-Score model for food and beverage manufacturing companies listed on the IDX 2019-2021. This study uses secondary data and the sampling technique used is purposive sampling method in order to obtain 20 sample companies. The data will be analyzed using the binary logistic regression analysis test method with the SPSS 25 test tool. Based on the analysis conducted, the research results show that simultaneously the variables capital structure (DER), leverage (DAR), profitability (ROA) and company size have a significant impact on financial distress . While partially the variable capital structure (DER) and company size have a negative impact on financial distress . Leverage (DAR) and profitability (ROA) variables have a positive impact on financial distress
Pengaruh Struktur Aset, Market Value Added (MVA), Debt To Equit Ratio (DER), Serta Earning Per Share (EPS), Terhadap Harga Saham Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2017 – 2021 Vallen Aprilia Tehja; Angeline Yangness; Wirda Lilia; Wenny Anggeresia Ginting
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6516

Abstract

This study aims to determine the effect of Asset Structure, Market Value Added (MVA), Debt to Equity Ratio (DER), and Earning Per Share (EPS), on Stock Prices in Property Companies Listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. This study uses quantitative data types and the research population to be used in the study are property companies listed on the Indonesian stock exchange (bei) in 2017 - 2021 as many as 32 companies with a research sample of 160 samples. The results of the study partially show that Asset Structure has an influence on Stock Price by having a tcount value (0.208) > ttable (1.97529) with a significant level of 0.033 <0.05, Market Value Added has an influence on Stock Price by having a tcount value (5. 877) > t table (1.97529), Debt to Equity Ratio has no effect on Stock Price by having tcount (0.217) < t table (1.97529) with a significant level of 0.828 < 0.05, Earning Per Share has an influence on Stock Price by having tcount (4. 757) > ttable (1.97529) with a significant level of 0.000 < 0.05 and Asset Structure, Market Value Added, Debt to Equity Ratio and Earnings Per Share have an effect and significant on Stock Prices by having Fcount (5.527) > Ftable (2.43) with a significance of 0.000 < 0.05. Keywords: Asset Structure, Market Value Added, Debt to Equity Ratio, Earning Per Share (EPS) and Stock Price.
Faktor-Faktor Yang Mempengaruhi Laba Bersih Pada Perusahaan Sektor Perdagangan Yang Terdaftar Di Bursa Efek Indonesia Wenny Anggeresia Ginting; Siti Aisyah Nasution
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 2 No. 3 (2022): Article Research Volume 2 Issue 3, November 2022
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i3.1897

Abstract

Tujuan penelitian ini untuk menguji dan menganalisis apakah aktiva tetap, biaya operasional, dan hutang berpengaruh signifikan terhadap laba bersih pada Perusahaan Sektor Perdagangan yang Terdaftar di Bursa Efek Indonesia periode 2018 -2021. Populasi penelitian ini adalah semua perusahaan perdagangan yang terdaftar di Bursa Efek Indonesia (BEI). Jumlah perusahaan perdagangan yang terdaftar di BEI adalah sebanyak 65 perusahaan periode 2019-2021 yang merupakan jumlah populasi dalam penelitian ini. Dari pengujian yang dilakukan secara simultan bahwa Aktiva Tetap, Biaya Operasional dan Hutang berpengaruh signifikan terhadap Laba Bersih pada perusahaan Perdagangan yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Dengan nilai Adjusted R Square sebesar 0,291 atau 29,1% yang artinya variasi dari Laba Bersih (Y) dijelaskan oleh variable Aktiva Tetap (X1), Biaya Operasional (X2), Hutang(X3), sedangkan sisanya 70,9% dijelaskan oleh variabel-variabel lainnnya yang tidak diteliti dalam penelitian ini.
OWNERSHIP EFFECT MANAGERIAL , LIQUIDITY, PROFITABILITY AND INFLATION ON STOCK PRICE IN BANKING COMPANIES Natalia kurniawan; Jholant Bringg Luck Amelia Br Sinaga; Wenny Anggeresia Ginting
Jurnal Ipteks Terapan : research of applied science and education Vol. 17 No. 4 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i4.2579

Abstract

Done To use analyze as well as test impact Ownership managerial, Liquidity, Profitability, and Inflation for Stock Prices. We use a purposive sampling technique approach quantitatively with a population of 47 banking company. Of these, got 26 companies according to the sample criteria. The research was carried out in an observative manner. Data acquisition is from report finance published in page https://idx.co.id/id/hasil-pencarian. Based on results Which obtained, Ownership managerial, Liquidity, profitability, as well as Inflation impact For Price Shares. Managerial Ownership has an impact on the stock prices of listed banking companies on the IDX 2018-2017. Liquidity not affect price share company banking listings on IDX 2018- 2017. Profitability not impact For price share company banking listings on IDX 2018-2017. Inflation not impact For price share company banking listings on IDX 2018- 2017
Co-Authors Angeline Theris Angeline Yangness Anggono Anggono Asen Susanto Fitri Diana Gulo Hantono Hantono Jane Angelishan Salim Jholant Bringg Luck Amelia Br.Sinaga Malau, Yois Nelsari Mari Ananda Mohd Nawi Purba Natalia kurniawan Sauh Hwee Teng Siti Aisyah Nasution Sukiman Sukiman Tarwiyah Tarwiyah Vallen Aprilia Tehja Wirda Lilia