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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah Unes Law Review AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Procuratio : Jurnal Ilmiah Manajemen Kajian Akuntansi Bahastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia JURNAL MUTIARA AKUNTANSI Studi Multidisipliner: Jurnal Kajian Keislaman International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JURNAL PENELITIAN PENDIDIKAN BAHASA DAN SASTRA JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi SOSEK: Jurnal Sosial dan Ekonomi Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Social Responsibility Projects by Higher Education Forum Jurnal Muhammadiyah Manajemen Bisnis (JMMB) JRAM (Jurnal Riset Akuntansi Multiparadigma) PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Comsep : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research International Journal Of Economics Social And Technology National Conference on Applied Business, Education & Technology (NCABET) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) All Fields of Science Journal Liaison Academia and Sosiety Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Ovami, Debbi Chyntia
Universitas Muslim Nusantara Al-Washliyah
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FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK KONVENSIONAL PADA BURSA EFEK INDONESIA Ovami, Debbi Chyntia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.903 KB)

Abstract

The objective of the research was to analyze the influence of the factors of capital adequacy ratio (CAR), third-party funds (DPK), non performing loan (NPL), operating expense and operating revenue (BOPO) and loan to deposit ratio (LDR) simultaneously and partially on the financial performance. The population was 41 conventional bank listed in the Indonesia Stock Exchange from 2010 to 2014, and 20 were used as the samples, using purposive sampling technique. The data were processed by using multiple linear regression tests with SPSS software program. The result of the research showed that CAR, DPK, NPL, BOPO and LDR simultaneously on the financial performance. Partially, CAR had positive and significant influence on the financial performance, BOPO had negative and significant influence on the financial performance while DPK, NPL and LDR did not have any significant influence. Keywords: CAR, DPK, NPL, BOPO, LDR
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK KONVENSIONAL PADA BURSA EFEK INDONESIA Ovami, Debbi Chyntia
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 4, No 1 (2017): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.639 KB)

Abstract

The objective of the research was to analyze the influence of the factors of capital adequacy ratio, third-party funds, non perfoming loan, operating expense and operating revenue and loan to deposit ratio simultaneously and partially on the financial performance. The population was 41 conventional bank listed in the Indonesia Stock Exchange from 2010 to 2014, and 20 were used as the samples, using purposive sampling technique. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that capital adequacy ratio, third-party funds, non perfoming loan, operating expense and operating revenue and loan to deposit ratio simultaneously on the financial performance. Partially, capital adequacy ratio had positive and significant influence on the financial performance, operating expense and operating revenue had negative and significant influence on the financial performance while third-party funds, non perfoming loan and loan to deposit ratio did not have any significant influence.Keywords: capital adequacy ratio, third-party funds, non perfoming loan, operating expense and operating revenue, loan to deposit ratio, financial performance
PENGARUH DANA PIHAK KETIGA DAN NON PERFORMING FINANCING TERHADAP PEMBIAYAAN MUSYARAKAH Ayu Azillah Thohari, Debbi Chyntia Ovami,
JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Vol 3 No 1 (2018): JP2SH
Publisher : LP2M Universitas Muslim Nusantara Al Washliyah

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Dana Pihak Ketiga (DPK) dan Non Performing Financing terhadap Pembiayaan Musyarakah pada Bank Syariah Mandiri KCP Medan Sukaramai. Populasi pada penelitian ini berjumlah sebanyak 36 bulan yaitu Data Pembiayaan Musyarakah Bank Syariah Mandiri Tahun 2014-2016. Teknik pemilihan sampel dalam penelitian ini adalah sampel jenuh. Teknik analisis data yang digunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Dana Pihak Ketiga berpengaruh negatif dan tidak signifikan terhadap Pembiayaan Musyarakah, Non Performing Financing berpengaruh negatif dan signifikan terhadap Pembiayaan Musyarakah dan secara simultan menunjukkan bahwa Dana Pihak Ketiga dan Non Performing Financing berpengaruh terhadap pembiayaan musyarakah.  
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018 Gea, Annisa Fitri; Ovami, Debbi Chyntia
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

The company's goal is to implement CSR to have a positive impact on the environment and society as a sense of social responsibility to the environment around the company. Implementation of Corporate Social Responsibility (CSR) will also increase the value of the company. The value of a company will increase if the company pays attention to the economic, social and environmental or environmental dimensions that exist around the company. This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosure on company value in consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The method used in this research is quantitative method. The population in this study were consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 totaling 53 companies. The sampling technique uses a purposive sampling method with a sample of 15 companies. Analysis of the data used is simple linear regression analysis. The results of this study indicate that the disclosure of Corporate Social Responsibility (CSR) has a positive and significant effect on firm value with a coefficient of 2169,806 and a significance of 0,000
Analisis Penerapan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Desa (Studi Kasus Pada Desa Limau Manis Kecamatan Tanjung Morawa) shara, yuni; ovami, Debbi chyntia
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

This study aims to analyze the application of the Village Fund Allocation (ADD) in an effort to increase development in the Limau Manis Village, Tanjung Morawa District, Deli Serdang Regency. Data collection methods used in this research are literature study and field study. Furthermore, the results of the study were analyzed through a qualitative descriptive analysis method in which to obtain a picture in understanding and explaining the application of village fund allocations in an effort to increase development in Desa Limau Manis. The data used in this study are primary data with the subject of research is the Limau Manis Village Office of Tanjung Morawa District. The results showed that the application of the Village Fund Allocation (ADD) in an effort to increase development in Limau Manis Village, Tanjung Morawa Sub-District, Deli Serdang District had been running but the allocation was not right on target, this can be seen from the realization of the allocation of village funds that were used for social purposes had less value the remainder is for village government income and other benefits.
PENGARUH SUKU BUNGA DAN KURS TERHADAP RETURN SAHAM PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2015-2019 DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Fadrul Fadrul; Johansen Johansen; Debbi Chyntia Ovami
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 2 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i2.1344

Abstract

This study aims to analyze the influence of interest rates and exchange rates on stock returns with profitability as an intervening variable of the LQ-45 company listed on the Indonesia Stock Exchange (BEI). The sampling method used in this study was purposive sampling. The sample consisted of 28 companies out of 45listed on the IDX that published complete annual reports from 2015-2019. Data analysis techniques used multiple linear regression analysis. The results of the study found that interest rates and exchange rate has a negative effect on Return On Assets (ROA) and LQ-45 company stock return in 2015-2019, while the value of interest rates and exchange rates have a positive effect on stock returns through the Return of Assets (ROA) of LQ-45 companies 2015-2019. Penelitian ini bertujuan untuk menganalisis pengaruh Suku Bunga dan kurs terhadapreturn saham dengan profitabilitas sebagai variable intervening perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling.Sampel yang digunakan adalah 28 perusahaan dari 45 perusahaan yang terdaftar dalam BEI yang mempublikasikan laporan tahunan lengkap dari tahun 2015-2019.Teknik analisis data menggunakan analisis regresi linear berganda.Hasil penelitian menemukan bahwa suku bunga dan kurs berpengaruh negatif terhadap Return On Assets (ROA) dan Return saham perusahaan LQ-45 tahun 2015-2019, sedangkan nilai suku bunga dan kurs berpengaruh positif terhadap return saham melalui Return Of Asset(ROA) perusahaan LQ-45 tahun 2015-2019.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK KONVENSIONAL PADA BURSA EFEK INDONESIA Debbi Chyntia Ovami
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.422

Abstract

The objective of the research was to analyze the influence of the factors of capital adequacy ratio (CAR), third-party funds (DPK), non performing loan (NPL), operating expense and operating revenue (BOPO) and loan to deposit ratio (LDR) simultaneously and partially on the financial performance. The population was 41 conventional bank listed in the Indonesia Stock Exchange from 2010 to 2014, and 20 were used as the samples, using purposive sampling technique. The data were processed by using multiple linear regression tests with SPSS software program. The result of the research showed that CAR, DPK, NPL, BOPO and LDR simultaneously on the financial performance. Partially, CAR had positive and significant influence on the financial performance, BOPO had negative and significant influence on the financial performance while DPK, NPL and LDR did not have any significant influence. Keywords: CAR, DPK, NPL, BOPO, LDR
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK KONVENSIONAL PADA BURSA EFEK INDONESIA Debbi Chyntia Ovami
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 4, No 1 (2017): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v4i1.1242

Abstract

The objective of the research was to analyze the influence of the factors of capital adequacy ratio, third-party funds, non perfoming loan, operating expense and operating revenue and loan to deposit ratio simultaneously and partially on the financial performance. The population was 41 conventional bank listed in the Indonesia Stock Exchange from 2010 to 2014, and 20 were used as the samples, using purposive sampling technique. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that capital adequacy ratio, third-party funds, non perfoming loan, operating expense and operating revenue and loan to deposit ratio simultaneously on the financial performance. Partially, capital adequacy ratio had positive and significant influence on the financial performance, operating expense and operating revenue had negative and significant influence on the financial performance while third-party funds, non perfoming loan and loan to deposit ratio did not have any significant influence.Keywords: capital adequacy ratio, third-party funds, non perfoming loan, operating expense and operating revenue, loan to deposit ratio, financial performance
PENGARUH NON PERFORMING FINANCING TERHADAP PEMBIAYAAN MUSYARAKAH Debbi Chyntia Ovami Chyntia Ovami
Jurnal Riset AKuntansi dan Bisnis Vol 17, No 2 (2017): SEPTEMBER 2017
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v17i2.1724

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Non Performing Financing terhadap Pembiayaan Musyarakah pada Bank Syariah Mandiri KCP Medan Sukaramai.Populasi pada penelitian ini berjumlah sebanyak 36 bulan yaitu Data Pembiayaan Musyarakah Bank Syariah Mandiri Tahun 2014-2016.Teknik pemilihan sampel dalam penelitian ini adalah sampel jenuh.Teknik analisis data yang digunakan regresi linier sederhana.Hasil penelitian menunjukkan bahwa Non Performing Financing berpengaruh negatif dan signifikan terhadap Pembiayaan Musyarakah.
Analisis Determinan Keputusan Transfer Pricing pada Bursa Efek Indonesia Debbi Chyntia Ovami; Yuni Shara
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6394

Abstract

The purpose of this study was to examine the effect of taxes, foreign ownership and bonus mechanism for transfer pricing decisions in the plantation sector listed on the IDX in 2016-2018. This sample obtained by purposive sampling method using several criteria in order to obtain a sample of 12 companies. Collection Technique the data in this study using documentation techniques. Data analysis technique used is multiple linear regression. The results showed that tax has a positive and insignificant effect on transfer pricing decisions, foreign ownership has a negative effect and significant to the transfer pricing decision, and the bonus mechanism has a positive and significant effect on decisions transfer pricing. And simultaneously tax, foreign ownership, and the bonus mechanism has a significant effect on transfer pricing decisions
Co-Authors Adinda Olivia Alistraja Dison Silalahi Ananda Anugrah Nasution Andri Soemitra Angelia Angelia Angelia Baosiska Br. Silaban Angelina Natalia Anggia Sari Lubis, Anggia Sari Argo Putra Prima Ari Irawan Ari Irawan Arie Pratania Putri Atika Wardati Hubbi Ayu Melati Ningsih Ayu Sya Pitri Sihombing Bela Nanda Sari Bryan Berlin BUDI SETIADI DARYONO Calvina Calvina Christine Halim Cici Ayu Wandira Dedi Riandi Pasaribu Dewi Nurmala dewi nurmala Dewi Nurmala Dian Lestari Ellen Wintan Erlina Erlina Esa Setiana Esa Setiana Fadhila Amalia Pasaribu Fadrul Fadrul Febrina Zega Fittri Yanti Ritonga Galih Supraja Gea, Annisa Fitri Helsa Titania Lestari Herawaty , Netty Irawan Irawan Irva Novriza Utami Iskandar Muda Jason Mulia Jessica Jessica Johansen Johansen Josephine Josephine Junawan Junawan Junita Putri Rajana Harahap M. Faisal Husna M. Khairil Amar Lubis Mega Amelia Putri Melvin Wira Winata Mhd Purwo Pranyoto Mita Sari Angraini Murni Dahlena Nasution Nanda Fitrah Gemilang Hasibuan Netty Herawaty Nila Afningsih Norica Halim Novelina Sembiring Novennie Lusgiannivia Nur Aini Ova Novi Irama Ova Novi Irama Pasaribu, Fadhila Amalia Paska Prina Br Bangun Patricia Utama Rafida Khairani Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Ricka Putri Rindhira Humairah Rustam Efendi Rustam Efendi Sakinah Putri Sandi Kamelia Saragi Santi Santi shara, yuni Sheren Sheren Shita Tiara Simangunsong, Adinda Olivia Siregar, Horia Sri Arpaini Sri Fitria Jayusman Sri Rahayu Steward Christopher Suginam Tanti Rahayu Tengku Dewi Rahmadani Tri Reni Novita Wan Gustina Indah Sari Wisnu Darwanto Yolanda Hansela Yuni Arti Yuni arti