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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Visi Eksakta
Rizki Christian Sipayung
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Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Immunology & microbiology Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health

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ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA TANJUNG BALAI DALAM PENGELOLAAN APBD TAHUN ANGGARAN 2018-2022 Gresi Lusina Br. Tobing; Lima Romaito Br. Situmorang; Zoyce Natalia Br. Tarigan; Eva Marlina Br. Sianturi; Hamonangan Siallagan; Rizki Christian Sipayung
VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i2.822

Abstract

With regional autonomy, each region has the freedom to carry out its regional administrative activities as determined by the government. The right to autonomy is the basis for the Tanjung Balai City government in managing regional growth and development. Performance in this management can be seen in the Regional Revenue and Expenditure Budget. This study aims to determine the financial management performance of Tanjung Balai City during the period 2018 to 2022 which was studied using quantitative descriptive methods using regional financial ratios parameters such as the ratio of independence, effectiveness and efficiency ratios, growth ratios, decentralization degree ratios, and growth ratios. The results showed that the independence ratio was categorized in a participatory level of independence, the effectiveness ratio was classified as ineffective, the efficiency ratio was classified as efficient, the capital expenditure ratio was classified as low, the operating expenditure ratio was classified as high, the decentralization degree ratio was classified as low, the growth ratio consisting of the growth ratio of Regional Original Revenue (PAD), the ratio of regional income and the ratio of operating expenditure which was classified as low while the capital expenditure ratio was classified as high.
The Effect of Return on Assets and Debt to Equity Ratio on Company Value (PT Samudera Indonesia, Tbk Study) Angel Octaviana Harefa; Angel Lasmauli Marpaung; Ika Fitriani Panjaitan; Dian Putri Sihotang; Hamonangan Siallagan; Rizki Christian Sipayung
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 10 No 2 (2023): September 2023
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v10i2.9335

Abstract

This study's goal is to determine how debt-to-equity ratios and partial returns on assets affect the firm value of PT Samudera Indonesia enterprises that are listed on the Indonesia Stock Exchange (IDX) in 2020–2022. Multiple linear regression analysis research methodologies are used in this quantitative type of investigation. Your hypothesis should be tested using a partial test (T test). For this study, quantitative data were employed, as well as data sources in the form of yearly financial reports for the companies published by PT Samudera Indonesia, Tbk via the Indonesia Stock Exchange (IDX) website. The study's conclusions show that the debt equity ratio and return on assets have a considerable negative impact on PT Samudera Indonesia, Tbk's company value. The SPSS program was used to determine the level of significance for each hypothesis test, which was beneficial for this study.
PERMASALAHAN UMUM DAN KHUSUS DI DESA SIHEMUN BARU: TANTANGAN DAN SOLUSI UNTUK PENDIDIKAN, KESEHATAN, EKONOMI, PEMERINTAHAN, KEAMANAN, DAN INFRASTRUKTUR Rizki Christian Sipayung; Ego Devani Tanjung; Sitompul, Owen Dipadry; Alpori Omega Pasaribu
Jurnal Visi Eksakta Vol. 4 No. 1 (2023): Jurnal Visi Eksakta : Edisi Januari
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/eksakta.v4i1.2391

Abstract

Community Service offers a variety of benefits for students, communities, local governments, and universities. For students, dedication is a means to apply the knowledge gained on campus, build confidence, strengthen mentality, and develop creativity and innovation. Students also gain direct experience in the field, increase their insight, and mature their mindset as the next generation. For the community, the presence of service students provides energy and thought assistance in planning and implementing development programs, as well as improving critical thinking skills and solving daily problems. For local governments, this program establishes good cooperation with students, as well as getting energy assistance to implement various programs. Higher education also benefits by being able to focus more on developing science and technology, developing teaching practices through real cases, and building cooperation with various parties. Overall, service is an important means in realizing service for university personnel and disseminating knowledge for the benefit of the wider community.
Co-Authors Alpori Omega Pasaribu Angel Lasmauli Marpaung Angel Octaviana Harefa Dian Putri Sihotang Ego Devani Tanjung Eva Marlina Br. Sianturi Gresi Lusina Br. Tobing Hamonangan Siallagan Ika Fitriani Panjaitan Lima Romaito Br. Situmorang Sitompul, Owen Dipadry Zoyce Natalia Br. Tarigan